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Form 8606: Nondeductible IRAs
IRS Form 8606 is used to report Nondeductible IRAs for individuals who made contributions or received distributions from traditional and Roth IRAs. If you are under age 59½, you may owe an additional 10% tax on the distribution amount.
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IRS Form 8606 - Nondeductible IRAs
IRS Form 8606 is used to report Nondeductible IRAs for individuals who made contributions or received distributions from traditional and Roth IRAs. If you are under age 59½, you may owe an additional 10% tax on the distribution amount.
Risk Radar
Scan points- 1Ensure the address is on page 1 and your signature/date are on page 2.
- 2Not including your address on page 1 of Form 8606.
- 3Failing to sign and date page 2 of Form 8606.
- 4Omitting nondeductible contributions that are not employer-made (SEP or SIMPLE).
- 5Incorrectly calculating Line 14 when using the Line 15c Worksheet amount.
Plain English
This form tracks your nondeductible IRA activity so the IRS knows how much money you put into retirement accounts that weren't tax-deductible. It also reports when you take money out of these accounts or when you move money from a traditional IRA to a Roth IRA. This ensures you are taxed correctly on those transactions.
Submission Date
- Filing date: 2025-12-16 16:10:40
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you made nondeductible contributions to a traditional IRA for 2025.
- Do not use this form when distributions from a traditional IRA in 2025 have occurred and you have never made nondeductible contributions (including nontaxable rollovers) to those IRAs.
- Check Form 1040 or Form 1040-NR instead when reporting distributions from a traditional IRA in 2025 with no prior nondeductible contributions.
Form selector
Use this form or another form?
You made nondeductible contributions to a SEP IRA under a SEP arrangement
This contribution is not included in the general definition of nondeductible contributions.
✓ Check Form 8606
You are reporting distributions from a Roth IRA
This form is used to report these specific distributions, alongside other activities.
✓ Check Form 8606
You made nondeductible contributions that were nontaxable rollovers from another qualified retirement plan
The instructions specifically include nontaxable amounts rolled over as part of the definition.
✓ Check Form 8606
Deadline or filing window
Form 8606 must be filed by the due date of your 2025 Form 1040, 1040-SR, or 1040-NR, including extensions. If you aren't required to file an income tax return but are required to file Form 8606, it must be signed and sent at the same time as your other return.
Checklist
What you need before filling it out
Nondeductible Contributions
Amount/details of contributions made to a traditional IRA for 2025 · Page 1 (implied) / Form 8606
Distributions from Traditional IRAs
Amounts distributed from traditional IRAs where you have basis · Page 1/Form 8606
Conversions to Roth IRAs
Details of transfers from a traditional IRA into a Roth IRA · Page 1/Form 8606
Distributions from Roth IRAs
Amounts distributed directly from a Roth IRA · Page 1/Form 8606
Penalty for Not Filing
Must pay $50 unless reasonable cause is shown · Instructions p.8
Overstatement Penalty
Must pay $100 unless reasonable cause is shown · Instructions p.8
Before you submit
- 1Confirm your home address (or foreign address) is filled out on page 1 of Form 8606.
- 2Verify that the form reflects the correct edition date and catalog number (25399E).
- 3Check if you are required to file because you made nondeductible contributions to a traditional IRA for 2025.
- 4If filing with Form 1040, ensure you include your address on page 1 of the Form 8606.
- 5Confirm that your signature and the date are present on page 2 of Form 8606.
- 6Ensure you have attached a statement explaining any distribution if required (Instructions p.7).
- 7Verify that all necessary fields regarding contributions, distributions, or conversions are completed for 2025.
How to file this form
- 1Complete your address and identify yourself on page 1 of Form 8606.
- 2Fill in the required details concerning nondeductible contributions, distributions, or conversions on the form.
- 3Sign and date page 2 of Form 8606.
- 4File Form 8606 with your 2025 Form 1040, 1040-SR, or 1040-NR by the due date (including extensions).
- 5If not filing a return but required to file Form 8606, send it to the IRS at the same location as your tax return.
- 6Keep a copy of the completed Form 8606 for your records.
Known limitations
- 1A nondeductible contribution to a traditional IRA does not include employer contributions (including those made via salary reduction arrangement) if they go into a SEP IRA under a SEP arrangement or a SIMPLE IRA under a SIMPLE IRA plan [Instructions p.1].
- 2If an individual receives distributions from a traditional IRA in 2025 but has never made nondeductible contributions (including nontaxable rollovers), the distribution should be reported on Lines 4a and 4b of Form 1040 or Form 1040-NR instead of Form 8606 [Instructions p.2].
- 3An individual does not need to file Form 8606 if their only distributions in 2025 were qualified birth or adoption, emergency personal expense, domestic abuse, and/or terminal illness distributions, provided they repaid them in full during 2025 [Instructions p.2].
- 4If the filer is under age 59½ at the time of distribution(s), an additional 10% tax may apply to the amount on line 5 of Form 8606 [Instructions p.12].
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25, dated December 10, 2025. The instructions direct users to IRS.gov/Form8606 for the latest information regarding developments related to Form 8606.
What changed or needs a fresh check
- Edition date — confirm the revision date reads Dec 10, 2025.
- Catalog Number — confirm the form number is 25399E.
- Mailing address — ensure your home address (or foreign address) is completed on page 1 of Form 8606.
- Signature — verify that you have signed and dated page 2 of Form 8606.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 8606 until all related distributions are made to verify the nontaxable portion from IRAs, including Roth IRAs [Instructions p.8].
- 2If an error occurs on Form 8606, complete a new Form 8606 showing the revised information and file it with Form 1040-X [Instructions p.8].
- 3If required to file but not filing, a $50 penalty applies unless reasonable cause is shown for not filing [Instructions p.8].
- 4If nondeductible contributions are overstated on Form 8606, a $100 penalty applies unless reasonable cause is shown for the overstatement [Instructions p.8].
Sources
- SRCInstructions p.1 — The official title is Nondeductible IRAs, and the revision date is 20/25.
- SRCInstructions p.1 — Form 8606 instructions are dated Dec 10, 2025, from the Department of the Treasury.
- SRCInstructions p.2 — The purpose of Form 8606 is to report nondeductible contributions to traditional IRAs, distributions from traditional IRAs (if basis exists), conversions to Roth IRAs, and distributions from Roth IRAs [Instructions p.2].
- SRCInstructions p.2 — You must file Form 8606 if you made nondeductible contributions to a traditional IRA for 2025 [Instructions p.2].
- SRCInstructions p.3 — The Maximum Roth IRA Contribution Worksheet is used to determine the maximum contribution amount for 2025 [Instructions p.3].
- SRCInstructions p.8 — A $50 penalty must be paid if required to file Form 8606 but do not file, unless reasonable cause is shown [Instructions p.8].
- SRCInstructions p.12 — An additional 10% tax may apply on line 5 if the filer was under age 59½ at distribution time [Instructions p.12].
Common confusion points
When should I use Form 8606 if I received distributions but made no nondeductible contributions?
Use it only when you have a basis in your traditional IRA; otherwise, report on lines 4a/4b of Form 1040 or 1040-NR [Instructions p.2].
Are employer contributions always included in the nondeductible contribution calculation?
No, they are excluded if they go into a SEP or SIMPLE IRA under those respective plans [Instructions p.1].
Do I need to file Form 8606 even if my distributions were only for specific reasons (like birth)?
Yes, unless *all* your 2025 distributions fall into the qualified birth/adoption, emergency expense, domestic abuse, and/or terminal illness categories AND you repaid them in full [Instructions p.2].
If I file Form 8606 but am not required to file an income tax return, what do I do?
Sign Form 8606 and send it to the IRS at the same time and place you would otherwise file your main return (Form 1040, 1040-SR, or 1040-NR) [Instructions p.2].
What is the penalty if I make a mistake on Form 8606?
Failing to file when required results in a $50 penalty; overstating contributions results in a $100 penalty (both waived with reasonable cause) [Instructions p.8].
How do I know if my Roth IRA contribution is the maximum for 2025?
Use the Maximum Roth IRA Contribution Worksheet, completing it separately if filing jointly [Instructions p.3].
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8915-F (2024 disasters) or Form 8915-F (2025 disasters) — These forms are referenced in the instructions for disaster reporting [Instructions p.1].
Questions about IRS Form 8606
What is IRS Form 8606 used for?
This form tracks your nondeductible IRA activity so the IRS knows how much money you put into retirement accounts that weren't tax-deductible. It also reports when you take money out of these accounts or when you move money from a traditional IRA to a Roth IRA. This ensures you are taxed correctly on those transactions.
Who must file IRS Form 8606?
Individuals who made nondeductible contributions to traditional IRAs must file Form 8606. This applies even if the individual is not required to file an income tax return, provided they are required to file Form 8606.
What information does IRS Form 8606 require?
The form collects information on nondeductible contributions (Part I), distributions from traditional IRAs (Part I), conversions from traditional IRAs to Roth IRAs (Part II), and distributions from Roth IRAs. Specifically, Line 17 in Part II shows the basis amount related to a conversion.
When is IRS Form 8606 due?
Form 8606 must be filed with your 2025 Form 1040, 1040-SR, or 1040-NR by the due date of that return, including extensions. If you are not required to file an income tax return but are required to file Form 8606, sign and send it at the same time and place as your other return.
Where do I file IRS Form 8606?
The address must be included on page 1 of Form 8606. The form is sent to the IRS at the same time and place one would otherwise file their 2025 Form 1040, 1040-SR, or 1040-NR.
How do I complete IRS Form 8606?
First, complete Part I to detail your nondeductible contributions and distributions. If you converted funds, complete Part II; enter the net conversion amount on Line 16. Finally, ensure the address is on page 1 and sign with the date on page 2 of Form 8606 before sending it.
What happens if IRS Form 8606 is filed incorrectly?
Failure to properly report activity on Form 8606 can result in incorrect tax calculations by the IRS. For example, if a return of excess traditional IRA contributions is not reported correctly, it may become taxable.
When should I use Form 8606 if I received distributions but made no nondeductible contributions?
Use it only when you have a basis in your traditional IRA; otherwise, report on lines 4a/4b of Form 1040 or 1040-NR [Instructions p.2].
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