Fill out Form 8606 (Nondeductible IRAs) online
Form 8606 tracks nondeductible contributions to traditional IRAs and reports distributions from traditional, SEP, and SIMPLE IRAs when you have a basis (nondeductible contributions). It is also required when converting a traditional IRA to a Roth IRA.
How to fill out Form 8606 (Nondeductible IRAs)
Report nondeductible contributions (Part I)
Enter any nondeductible contributions made to traditional IRAs for the tax year. Add your basis from prior years (from last year Form 8606, line 14). This establishes your total basis in traditional IRAs.
Calculate taxable portion of distributions (Part I continued)
If you took distributions from traditional, SEP, or SIMPLE IRAs, enter the total distribution amount and the year-end total value of all such IRAs. The pro-rata rule determines what portion of the distribution is tax-free (return of basis) versus taxable.
Report Roth IRA conversions (Part II)
Enter the amount converted from a traditional IRA to a Roth IRA. The taxable portion of the conversion is calculated using your basis from Part I. Only the portion exceeding your basis is subject to income tax.
Report Roth IRA distributions if applicable (Part III)
If you received distributions from a Roth IRA, complete Part III to determine whether any portion is taxable. Qualified distributions (after age 59 1/2 and the 5-year holding period) are generally tax-free.
About Form 8606 (Nondeductible IRAs)
Who needs this form
Taxpayers who made nondeductible contributions to a traditional IRA, received distributions from a traditional IRA in which they have basis, converted amounts from a traditional IRA to a Roth IRA, or received distributions from a Roth IRA.
Where to submit
Attach Form 8606 to your Form 1040 or 1040-SR when filing your annual federal income tax return. File a separate Form 8606 for each spouse if both have nondeductible IRA activity.
Source and content freshness
- Reviewed: 2026-02-24
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not filing Form 8606 in the year of a nondeductible contribution, which causes loss of basis tracking and potential double taxation
- Forgetting to include ALL traditional, SEP, and SIMPLE IRA balances when calculating the taxable portion of a distribution (the pro-rata rule)
- Not filing the form when doing a backdoor Roth IRA conversion, resulting in the conversion being treated as fully taxable
- Failing to carry forward the basis from prior years by not referencing the previous year Form 8606
Frequently asked questions
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What is the pro-rata rule and how does it affect my IRA distributions?
The pro-rata rule requires you to treat all your traditional, SEP, and SIMPLE IRA balances as one combined pool when determining the tax-free portion of any distribution or conversion. You cannot selectively withdraw only your nondeductible (after-tax) contributions. The tax-free percentage equals your total basis divided by the total value of all such IRAs. This is why a "backdoor Roth" conversion may be partially taxable if you hold other traditional IRA balances.
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