8606

Nondeductible IRAs

Agency
IRS
Revision
2025
Fillable fields
45
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8606 online
Page 1 of form 8606

Form 8606: Nondeductible IRAs

Form 8606 is the IRS form individuals use to track IRA basis. The About page says it reports nondeductible contributions made to traditional IRAs, distributions from traditional, SEP or SIMPLE IRAs if nondeductible contributions were ever made, conversions from traditional, SEP or SIMPLE IRAs to Roth IRAs, and distributions from Roth IRAs.

The form figures how much of a distribution or conversion is nontaxable because it comes from basis, and carries the taxable amount to line 4b of Form 1040, 1040-SR or 1040-NR. The instructions describe basis in traditional IRAs as the total of nondeductible contributions and nontaxable amounts rolled over, minus nontaxable distributions, and say to keep track of it to figure the nontaxable part of future distributions.

The 2025 form is attached to the 2025 Form 1040, 1040-SR or 1040-NR. The instructions say it is not needed solely to report regular contributions to Roth IRAs. You can fill it out free in your browser on this page and download it without an account.

Top of page 1 of Form 8606: Nondeductible IRAs, as printed by IRS

What's on Form 8606

Name, SSN and address

Name and social security number, and an address block that is filled in only when the form is filed by itself and not with the tax return.

Part I, lines 1 to 14

Nondeductible contributions, total basis, year-end value of traditional IRAs, distributions and conversions, and the ratio on line 10 that splits them into nontaxable and remaining basis.

Part I, lines 15a to 15c

The taxable part of traditional IRA distributions, with line 15b for qualified disaster distributions from Form 8915-F and line 15c carried to line 4b of the return.

Part II: 2025 Conversions

Lines 16 to 18: the net amount converted from traditional IRAs to Roth IRAs, the basis in it, and the taxable amount.

Part III: Distributions From Roth IRAs

Lines 19 to 25c: nonqualified Roth distributions, first-time homebuyer expenses, basis in contributions and in conversions and rollovers, and the taxable amount.

Signature

A signature and date area used only when filing the form by itself, plus a Paid Preparer Use Only section.

How to fill out Form 8606

  1. 1

    Name and SSN

    On a joint return, enter only the name and SSN of the spouse whose information the form reports. The instructions call for a separate form for each spouse who needs one and for each decedent's inherited IRAs.

  2. 2

    Lines 1 to 3

    Enter 2025 nondeductible contributions, including those made from January 1, 2026, through April 15, 2026. On line 2, the instructions say to generally enter -0- the first year the form is required, otherwise use the Total Basis Chart.

  3. 3

    Lines 4 to 14

    If there was a distribution or Roth conversion, enter the December 31, 2025 value of all traditional IRAs plus outstanding rollovers, the distributions and the net conversion, then figure the ratio and remaining basis.

  4. 4

    Lines 15a to 15c

    Figure the taxable part of traditional IRA distributions and include it on line 4b of the return. The form notes a possible additional 10% tax if under age 59½ at the time of the distribution.

  5. 5

    Part II

    Enter the net amount converted to a Roth IRA, the basis in it, and the taxable difference on line 18, which also goes on line 4b of the return when more than zero.

  6. 6

    Part III

    For Roth IRA distributions, enter nonqualified distributions, any qualified first-time homebuyer expenses (no more than $10,000 reduced by prior such distributions), and basis in contributions and conversions to find the taxable amount on line 25c.

Why fill Form 8606 on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Where it goes, penalties and records

With the tax return

The instructions say to file 2025 Form 8606 with the 2025 Form 1040, 1040-SR or 1040-NR by the due date, including extensions, of the return.

Filing it by itself

If no income tax return is required but Form 8606 is, the instructions say to sign it and send it at the same time and place the Form 1040, 1040-SR or 1040-NR would be filed, with the address on page 1.

Penalty for not filing

The instructions list a $50 penalty for not filing a required Form 8606 to report a nondeductible traditional IRA contribution for 2025, unless reasonable cause is shown.

Overstatement penalty

The instructions list a $100 penalty for overstating nondeductible contributions, unless reasonable cause is shown.

Records to keep

The instructions say to keep Forms 8606, Forms 5498 or similar statements, Forms 1099-R and page 1 of returns for years with nondeductible contributions until all distributions are made.

Amending

The instructions say a new Form 8606 with revised information is filed with Form 1040-X when changing a contribution between deductible and nondeductible.

Related forms

Who files Form 8606?

  • Nondeductible traditional IRA contributors

    Anyone who made nondeductible contributions to a traditional IRA for 2025. The instructions say these do not include employer contributions to a SEP IRA or SIMPLE IRA.

  • Owners with basis who took distributions

    Someone who received distributions from a traditional IRA in 2025 and whose basis in these IRAs is more than zero.

  • People who converted to a Roth IRA

    Anyone who converted an amount from a traditional IRA to a Roth IRA in 2025.

  • Roth IRA distributions

    Someone who received distributions from a Roth IRA in 2025, other than a rollover, recharacterization or return of certain contributions.

  • Heirs and divorcing spouses

    The instructions also cover distributions from an inherited IRA with basis or a nonqualified inherited Roth IRA distribution, and divorce transfers that change either spouse's basis.

It is an individual's form. The instructions list the situations in which a 2025 Form 8606 is filed, and say spouses who both need one file a separate form each.

Official sources and the blank

Do it all with indox

View all 94 tools

Questions about Form 8606

Do I need Form 8606 for Roth IRA contributions?

The instructions say Form 8606 does not have to be filed solely to report regular contributions to Roth IRAs, and point to the section What Records Must I Keep.

What is basis in a traditional IRA?

The instructions describe it as all nondeductible contributions and nontaxable amounts rolled over into these IRAs, minus all nontaxable distributions, adjusted if necessary.

Can I file Form 8606 without a tax return?

Yes. The instructions say to sign it and send it to the IRS at the same time and place a Form 1040, 1040-SR or 1040-NR would be filed, with the address on page 1.

Do spouses file one Form 8606 together?

No. The instructions say if both spouses are required to file 2025 Form 8606, each files a separate form.

What happens if I do not file a required Form 8606?

The instructions list a $50 penalty for not filing it to report a nondeductible traditional IRA contribution, unless reasonable cause is shown.

What if my IRA distributions have no basis?

The instructions say distributions from traditional IRAs with no nondeductible contributions are not reported on Form 8606 and point to lines 4a and 4b of the Form 1040 or 1040-NR instructions.