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Form 8606: Nondeductible IRAs
IRS Form 8606 is used to report nondeductible contributions, IRA distributions, and conversions to Roth IRAs. Taxpayers file it with their 2025 Form 1040, 1040‑SR, or 1040‑NR by the return’s due date, including extensions.
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IRS Form 8606 - Nondeductible IRAs
IRS Form 8606 is used to report nondeductible contributions, IRA distributions, and conversions to Roth IRAs. Taxpayers file it with their 2025 Form 1040, 1040‑SR, or 1040‑NR by the return’s due date, including extensions.
Risk Radar
Scan points- 1Omitting the conversion amount on line 8 can trigger a 10% early‑distribution tax.
- 2Failing to sign page 2 of Form 8606.
- 3Omitting your address on page 1.
- 4Not entering the net conversion amount on line 8.
- 5Incorrectly calculating line 14 without reducing line 3 by line 13.
Plain English
Form 8606 tells the IRS how much money you put into a traditional IRA that you didn’t deduct, any money you took out, and any amounts you moved to a Roth IRA. It makes sure you pay tax only on the earnings, not on the after‑tax contributions.
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, or need to report distributions, conversions, or Roth IRA distributions.
- Do not use it when you received a traditional IRA distribution in 2025 but never made nondeductible contributions.
- Check Form 1040 instead when you need to report traditional IRA distributions without a basis.
Form selector
Use this form or another form?
Reporting a traditional IRA distribution with no nondeductible contributions
Distribution is reported on Form 1040 lines 4a/4b, not on Form 8606
✓ Confirm you have never made nondeductible contributions
Amending a 2025 return to withdraw a previously reported contribution
Amended return required to reflect the withdrawn contribution and earnings
✓ Ensure you include the statement and the ‘Filed pursuant to section 301.9100‑2’ notation
Early distribution subject to 10% additional tax
Form 5329 calculates the 10% penalty on early distributions
✓ Verify the taxpayer was under age 59½ at the distribution
Deadline or filing window
When you make a nondeductible contribution, take a distribution, or convert to a Roth IRA, you must file Form 8606. The filing deadline is the due date of your 2025 tax return, and extensions to the return’s filing date also extend the Form 8606 deadline. No separate deadline is stated beyond the return’s due date.
Checklist
What you need before filling it out
Nondeductible contributions (Line X)
Record of contributions made to traditional IRA for 2025 · IRA contribution statements
Traditional IRA distribution (Lines 4a/4b)
Form 1099‑R showing distribution · Taxpayer’s 2025 1099‑R
Conversion to Roth IRA (Line X)
Statement of conversion from IRA custodian · IRA conversion confirmation
Early distribution penalty (Form 5329 reference)
Age at distribution and earnings details · Form 5329 worksheet
Signature and date (Page 2)
Taxpayer’s handwritten signature · Form 8606 page 2
Before you submit
- 1Verify the form edition reads Dec 10 2025.
- 2Confirm you made a nondeductible contribution to a traditional IRA for 2025.
- 3Enter your Social Security Number correctly on the top of the form.
- 4List your home address on page 1 if filing the form separately.
- 5Complete the contribution amount line with the exact dollar amount.
- 6Attach any required statements explaining distributions.
- 7Sign and date the form on page 2.
- 8Attach Form 8606 to your 2025 Form 1040, 1040‑SR, or 1040‑NR before the due date, including extensions.
- 9Keep a copy of the completed form for your records.
- 10If filing without a tax return, mail the form to the IRS address used for Form 1040.
How to file this form
- 1Gather records of nondeductible IRA contributions and any distributions or conversions for 2025.
- 2Fill out Form 8606, entering your SSN, address, and the contribution, distribution, or conversion amounts.
- 3Attach any required statements (e.g., distribution explanation) and, if needed, Form 5329 for early‑distribution penalty.
- 4Sign and date the form on page 2.
- 5Attach Form 8606 to your 2025 Form 1040, 1040‑SR, or 1040‑NR (or to the IRS mailing address if filing alone).
- 6Mail the package to the IRS by the return’s due date, including extensions, and retain a copy for your records.
Known limitations
- 1Form 8606 is not required when you received traditional IRA distributions in 2025 but have never made nondeductible contributions to those IRAs
- 2Form 8606 is not required if your only 2025 distributions are qualified birth or adoption, emergency personal expense, domestic abuse, or terminal illness distributions that were fully repaid in 2025
- 3Employer contributions to SEP or SIMPLE IRAs are excluded from nondeductible contributions and therefore do not trigger filing Form 8606
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.
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Fillable formOpen in Editor->The 2025 edition of Form 8606, dated Dec 10 2025, is the current version. The instructions direct users to IRS.gov/Form8606 for the latest information, and note new definitions for IRAs.
What changed or needs a fresh check
- Edition date — confirm the form shows Dec 10 2025
- Fee — Not stated in the official source
- Mailing address — confirm you send the form to the IRS address used for filing your 2025 Form 1040 (or 1040‑SR/1040‑NR)
- Signature — confirm the form is signed and dated on page 2
- Address on page 1 — confirm your home address appears on page 1 if filing the form by itself
Quick Facts
Downloads
After you file
- 1Retain the signed Form 8606 and all supporting IRA records for your files
- 2Keep those records until every distribution from the IRA has been made
- 3If an error is discovered, file a corrected Form 8606 together with Form 1040‑X (Amended U.S. Individual Income Tax Return)
- 4Watch for any IRS notice about the $50 non‑filing penalty or the $100 overstatement penalty
- 5Ensure the address and signature on page 2 of Form 8606 are correct for future reference
Sources
- SRCInstructions p.2 — File 2025 Form 8606 with your 2025 Form 1040, 1040‑SR, or 1040‑NR by the due date, including extensions
- SRCInstructions p.2 — If you received distributions from a traditional IRA in 2025 and never made nondeductible contributions, don’t report the distributions on Form 8606
- SRCInstructions p.2 — You do not need to file Form 8606 if your only distributions were qualified birth or adoption, emergency personal expense, domestic abuse, or terminal illness distributions and you repaid them in full in 2025
- SRCInstructions p.1 — Nondeductible contributions to a traditional IRA do not include employer contributions made to a SEP IRA or a SIMPLE IRA
- SRCInstructions p.8 — Penalty for not filing Form 8606 when required is $50 unless reasonable cause is shown
- SRCInstructions p.8 — Overstatement penalty for overstating nondeductible contributions is $100 unless reasonable cause is shown
- SRCInstructions p.8 — Keep a copy of Form 8606 and related records until all distributions are made
- SRCInstructions p.8 — To correct an error, complete a new Form 8606 and file it with Form 1040‑X
- SRCInstructions p.1 — References to 2025 Form 8915-F are included for disaster‑related distributions
Common confusion points
Do I need to file Form 8606 if I only took a qualified birth distribution?
The source lists qualified birth distributions as an exception when repaid in full.
→ Verify that the distribution was fully repaid in 2025; if so, filing is not required.
Are employer contributions to my SEP IRA counted as nondeductible contributions?
The instructions state employer contributions to SEP or SIMPLE IRAs are excluded.
→ Confirm the contribution type; SEP employer contributions do not trigger Form 8606.
I received a traditional IRA distribution but never made nondeductible contributions—should I report it on Form 8606?
The source says you do not report such distributions on Form 8606.
→ Follow the 2025 Form 1040 (or 1040‑NR) instructions lines 4a and 4b instead.
I am not required to file a Form 1040, but I have a nondeductible IRA contribution—do I still need Form 8606?
The instructions require signing and sending Form 8606 to the same place you would file Form 1040.
→ Sign Form 8606 and mail it to the IRS address used for Form 1040 filings.
What penalty applies if I forget to file Form 8606?
The source lists a $50 penalty for failure to file, unless reasonable cause is shown.
→ File the form promptly to avoid the $50 penalty.
How do I correct a mistake on a previously filed Form 8606?
The instructions direct you to complete a new Form 8606 and attach it to Form 1040‑X.
→ Prepare Form 1040‑X with the corrected Form 8606 and submit both.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040 instructions lines 4a and 4b – guidance when you have distributions but no nondeductible contributions
Questions about IRS Form 8606
What is IRS Form 8606 used for?
Form 8606 tells the IRS how much money you put into a traditional IRA that you didn’t deduct, any money you took out, and any amounts you moved to a Roth IRA. It makes sure you pay tax only on the earnings, not on the after‑tax contributions.
Who must file IRS Form 8606?
Taxpayers who made nondeductible contributions to traditional IRAs, have a basis in traditional IRA distributions, converted traditional IRAs to Roth IRAs, or received Roth IRA distributions must file Form 8606.
What information does IRS Form 8606 require?
The form records nondeductible contribution amounts, distribution totals, conversion totals (line 8), and basis adjustments (lines 14 and 17) across its parts.
When is IRS Form 8606 due?
File Form 8606 with your 2025 Form 1040, 1040‑SR, or 1040‑NR by the due date of your return, including extensions.
Where do I file IRS Form 8606?
If you aren’t required to file a return, sign Form 8606 and send it to the same IRS address where you would otherwise file Form 1040, 1040‑SR, or 1040‑NR.
How do I complete IRS Form 8606?
First, complete Part I if you have a prior basis, then fill Part II for any 2025 conversions, entering the net amount on line 8. Next, calculate line 14 using the amount on line 3 reduced by line 13 and any worksheet adjustments. Include your address on page 1, sign and date page 2, and attach the form to your 2025 tax return.
What happens if IRS Form 8606 is filed incorrectly?
If you fail to report a conversion and you were under age 59½, you may incur an additional 10% tax on the amount shown on line 15c.
Do I need to file Form 8606 if I only took a qualified birth distribution?
The source lists qualified birth distributions as an exception when repaid in full. Verify that the distribution was fully repaid in 2025; if so, filing is not required.
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