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Nondeductible IRA and Roth Conversion Form: Nondeductible IRAs
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Form 8606 in short
Form 8606 tracks your basis in IRAs, which is money you put in that was already taxed. It reports nondeductible contributions to a traditional IRA, works out the tax-free part of traditional IRA distributions, and reports Roth conversions and Roth IRA distributions. Keeping it up to date each year helps you avoid paying tax twice on the same money. The current version is for tax year 2025.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | 2025 (checked 2026-10-25) |
| Who fills it in | Anyone who made nondeductible contributions to a traditional IRA for 2025, took traditional IRA distributions while having basis, converted a traditional IRA to a Roth IRA, took Roth IRA distributions (other than rollovers and certain returns), or took distributions from an inherited IRA with basis. If married, each spouse who must file uses a separate form. You do not file it only to report regular Roth IRA contributions. |
| Who receives it | The IRS. |
| Where to send it | Attach it to your 2025 Form 1040, 1040-SR, or 1040-NR. If you do not have to file a tax return, sign Form 8606, fill in your address on page 1, and send it by itself at the same time and to the same place you would have filed the return. |
| Deadline | With your 2025 return by its due date, including extensions. The instructions give Wednesday, April 15, 2026, as the due date for most people to make IRA contributions for 2025. |
| Official links | Official page · Official PDF · Official instructions |
What changed
The 2025 form and instructions clarify that employer contributions to a SEP IRA or SIMPLE IRA are not nondeductible contributions. Lines 6, 7, 15b, 19, and 25b refer to the 2025 Forms 8915-F for 2024 and 2025 qualified disasters. The instructions also list higher 2025 modified AGI limits for traditional and Roth IRAs.
How to fill out Form 8606, line by line
| Top of page 1 | Name, SSN, and address On a joint return, enter only the name and SSN of the spouse whose IRA is reported. Fill in the address only if you file Form 8606 by itself, without a tax return. |
| Line 1 | Nondeductible contributions for 2025 Include contributions for 2025 made from January 1, 2026, through April 15, 2026. Employer SEP and SIMPLE contributions do not count. |
| Line 2 | Total basis in traditional IRAs Generally -0- if this is the first year you must file Form 8606. Otherwise, use the Total Basis Chart in the instructions. Some events, such as a return of excess contributions or a divorce transfer, can change the amount. |
| Lines 6 to 10 | Year-end value, distributions, and conversions Line 6 is the value of all your traditional IRAs on December 31, 2025, plus outstanding rollovers. Line 7 is 2025 distributions, not counting rollovers, QCDs, HSA funding, conversions, and recharacterizations. Line 8 is the amount converted to Roth. Line 10 is the tax-free ratio. |
| Lines 11 to 14 | Nontaxable portion and remaining basis Lines 11 to 13 apply the ratio to your conversions and distributions. Line 14 is the basis you carry to next year. Keep it with your records. |
| Line 15c | Taxable traditional IRA distributions Include this on Form 1040, 1040-SR, or 1040-NR, line 4b. The form notes a possible additional 10% tax if you were under age 59 1/2. |
| Part II, lines 16 to 18 | Roth conversions Line 16 is the net amount converted in 2025, line 17 is your basis in it, and line 18 is the taxable amount that goes on line 4b of your return. |
| Part III, lines 19 to 25c | Roth IRA distributions For nonqualified Roth distributions. Line 20 allows qualified first-time homebuyer expenses up to $10,000, reduced by any earlier ones. Lines 22 and 24 subtract your basis in contributions and in conversions. Line 25c is the taxable amount. |
| Page 2, Sign Here | Signature Sign and date only if you are filing Form 8606 by itself and not with your tax return. |
Common mistakes to avoid
- Not filing Form 8606 for a nondeductible contribution. The instructions say the penalty is $50 unless you show reasonable cause.
- Overstating nondeductible contributions. The instructions list a $100 penalty unless you show reasonable cause.
- Using only the IRA you converted to figure the tax-free part. Line 6 is the value of all your traditional IRAs, including SEP and SIMPLE IRAs.
- Counting employer SEP or SIMPLE contributions as nondeductible contributions.
- Filing one Form 8606 for both spouses. Each spouse who must file uses a separate form.
- Leaving line 2 blank in a later year when you have basis from earlier nondeductible contributions. Use the Total Basis Chart.
- Throwing away old Forms 8606, 5498, and 1099-R. The instructions say to keep them until all distributions are made.
Questions about Form 8606
Do I need Form 8606 for a backdoor Roth?
The IRS does not use that term, but a nondeductible traditional IRA contribution goes in Part I and a conversion to a Roth IRA goes in Part II. Both are reported on Form 8606.
Do I need to file Form 8606 for Roth IRA contributions?
Not just for regular Roth contributions. You file it if you take Roth IRA distributions or convert to a Roth IRA.
Can I change a nondeductible contribution to a deductible one after filing?
Generally yes, within the time limit for filing Form 1040-X. The instructions say to complete a new Form 8606 with the revised information if needed and file it with Form 1040-X.
Can I file Form 8606 without a tax return?
Yes. If you do not have to file a return, sign the form, add your address, and send it to the IRS at the time and place you would have filed the return.
What records should I keep?
Keep Forms 8606, 5498, 1099-R, and page 1 of the return for each year you made a nondeductible contribution, until all IRA distributions are made.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.