Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.

IRSOther IRS Forms (7000–9999)

Official form guide

Form 8606: 8606

IRS Form 8606 reports nondeductible contributions to traditional IRAs, Roth conversions, and distributions from these accounts. File it when you make after‑tax IRA contributions or convert to a Roth IRA.

Fillable formOpen in Editor->Download blank PDF

Need help with Form 8606?

Open it in the AI Editor for field guidance, checks, and PDF export.

Fillable formOpen in Editor->

Form Overview

IRS Form 8606 - 8606

IRS Form 8606 reports nondeductible contributions to traditional IRAs, Roth conversions, and distributions from these accounts. File it when you make after‑tax IRA contributions or convert to a Roth IRA.

The form records total contributions, basis (after‑tax amount), conversions, and distributions to calculate taxable and nontaxable portions.

Risk Radar

Scan points
  • 1A missing or incorrect Form 8606 can double‑tax your IRA money.
  • 2Forgetting to file a 8606 for a prior year with nondeductible contributions
  • 3Mis‑calculating basis and over‑taxing a distribution
  • 4Leaving Part II blank when a Roth conversion occurred
  • 5Using the wrong tax year’s form edition

Plain English

Form 8606 tells the IRS how much of your IRA money was already taxed, so you don’t pay tax twice. Use it any year you put money in a traditional IRA that you can’t deduct, or when you move IRA funds into a Roth.

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.

AI co-pilot

Fill it faster. Catch mistakes before you file.

Explains confusing fields in plain English
Flags missing signatures, dates, IDs, and attachments
Keeps the PDF ready for editor, send, and proof flows
Open AI workspace->

Glossary Terms

money

Hover a term to preview the meaning.

What this form is for

  • Use when you made nondeductible traditional IRA contributions
  • Do not use for regular deductible IRA contributions only
  • Check Form 5498 for contribution amounts if unsure

Form selector

Use this form or another form?

Made only deductible IRA contributions

No separate form needed

✓ Verify deduction eligibility first

Form 1040 Schedule 1

Received a distribution from a Roth IRA with no basis

No 8606 required

✓ Confirm Roth status before filing

Form 1099‑R only

Converting a SEP/SIMPLE IRA to Roth

Same form, different lines

✓ Ensure conversion amount is reported correctly

Form 8606 Part II

Deadline or filing window

Attach Form 8606 to your regular tax return, which is due April 15 (or the extended filing date). If you are filing a late 8606 for a prior year, submit it as soon as possible; the IRS will accept it without a separate deadline but may assess penalties for late filing.

  • —Nondeductible contribution amount | Sum of all after‑tax contributions | Total basis for the year | Verify against Form 5498

Checklist

What you need before filling it out

1

Part I – Contributions

Bank or brokerage statements · Form 5498

⚠ Often omitted if contribution was made late in the year✕ Medium
2

Part II – Conversions

1099‑R conversion amount · Brokerage conversion report

⚠ Mis‑matching amounts leads to over‑taxation✕ High
3

Part III – Distributions

1099‑R distribution amount · Account statement

⚠ Forgetting to allocate basis can double‑tax✕ High
4

Line 14 – Carryover basis

Prior year 8606 copy · Prior year tax return

⚠ Skipping this line loses basis✕ Medium

Before you submit

  1. 1Use the 2024 edition of Form 8606
  2. 2All contribution, conversion, and distribution amounts match your 1099‑R and 5498
  3. 3Basis from prior year correctly entered on line 14
  4. 4All required parts (I, II, III) completed for your situation
  5. 5Signature present (paper) or e‑file confirmation
  6. 6Form attached to the correct tax return (1040, 1040‑NR, etc.)
  7. 7Mail to the correct IRS address or submit via approved e‑file path

How to file this form

  1. 1Log into your tax software and select “Add Form 8606”.
  2. 2Enter total nondeductible contributions for the year in Part I.
  3. 3If you converted to a Roth, fill Part II with the conversion amount.
  4. 4If you received a distribution, complete Part III and calculate taxable portion.
  5. 5Transfer the ending basis to line 14 for next year.
  6. 6Review totals against 1099‑R and 5498 statements.
  7. 7Print, sign, and attach to your Form 1040 (or submit electronically).

Known limitations

  1. 1Form does not calculate penalties for excess contributions.
  2. 2Basis carryover relies on accurate prior‑year filing; errors propagate.
  3. 3IRS instructions may change year‑to‑year; always verify the latest PDF.
  4. 4E‑file support varies by software; some require manual upload.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
This compact map shows typical fields for this form type. The AI Editor gives precise field guidance after you open the PDF.

Almost done reviewing the fields?

Fillable formOpen in Editor->
Current form status
IRS

Form 8606 is currently in its 2024 edition. The IRS updates the form annually; verify the edition date on the PDF before filing.

What changed or needs a fresh check

  • Edition date – confirm 2024 version on IRS.gov
  • Fee – no filing fee for Form 8606
  • Mailing address – use the address for Form 1040 filings
  • E‑file capability – check if your tax software supports 8606
  • Signature line – required for paper filing

Form Preview

Form 8606 page 1

Page 1

Form 8606 page 2

Page 2

Open in AI Editor →

Quick Facts

Anyone who made nondeductible traditional IRA contributions, performed a Roth conversion, or took a distribution from a basis‑carrying IRA must file.
The form records total contributions, basis (after‑tax amount), conversions, and distributions to calculate taxable and nontaxable portions.
Attach Form 8606 to the tax return for the year the contribution, conversion, or distribution occurs. If you missed a year, file a separate 8606 for that year as soon as possible.
Mail the completed form with your Form 1040 (or 1040‑NR) to the IRS address listed in the 1040 instructions, or e‑file if your software supports it.
Errors can cause double taxation, underpayment penalties, or loss of basis, which may trigger an audit or require costly amendments.
1. Gather all IRA statements for the tax year. 2. Add any nondeductible contributions on Part I. 3. If you converted to a Roth, complete Part II. 4. If you took a distribution, fill Part III. 5. Transfer the calculated basis to the next year’s line 14. 6. Sign and attach to your return.

Downloads

Blank Form 8606↗Instructions↗

Fill Form 8606

AI-powered guidance for every field

Fillable formOpen in Editor->

Free to start / No account required

After you file

  1. 1Keep a copy of the filed 8606 with your tax return records.
  2. 2Store the 1099‑R and 5498 statements used for the calculation.
  3. 3Track the ending basis shown on line 14 for the next tax year.
  4. 4Monitor any IRS notices for basis adjustments or penalties.
  5. 5If you amend a return, attach a new 8606 reflecting the corrected basis.

Sources

  • SRCIRS Form 8606 instructionsofficial PDF
  • SRCIRS Publication 590‑AContributions to Traditional IRAs
  • SRCIRS Publication 590‑BDistributions from IRAs
  • SRCIRS website2024 edition date verification
  • SRCForm 1040 filing address listIRS.gov
  • SRCForm 5498annual IRA contribution statement
  • SRCForm 1099‑Rdistribution and conversion reporting

Common confusion points

Nondeductible vs. deductible contribution

Many taxpayers think all contributions are deductible

→ Review the IRA deduction worksheet

Basis carryover

Forgetting to copy prior year line 14

→ Verify last year’s 8606 before entering new data

Roth conversion reporting

Conversions reported on both 1099‑R and 8606

→ Cross‑check amounts

Distribution ordering rules

Taxable vs. nontaxable portion can be mixed up

→ Use the worksheet in the instructions

Multiple IRAs

Basis must be aggregated across all traditional IRAs

→ Sum all 5498 statements

Workflow map

Related forms and next steps

4 signals

Before

Form 5498 – reports contributions to IRA

Current

8606

After

Form 5329 – may be needed for excess contribution penalties

Often used with

Form 1040 – attaches as supporting schedule

⚠ If something goes wrong

  • Form 1040X – file an amended return with corrected 8606

Ready to get started?

Upload the form or open it in the AI Editor for intelligent guidance

Fillable formOpen in Editor->

Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Verify current license terms with the source agency before reuse outside this platform.

Never sign without understanding every clause.

BrieflyGo reviews your contracts in plain English — instantly.

Try for free →