# Form 8606

URL: https://pdf.net/pdf-forms/tax-forms/form-8606
Category: Tax Forms
Attributes: Monthly top‑searched, Trusted by accountants, Official IRS form

IRS Form 8606 is used to report nondeductible contributions to a traditional IRA, distributions from an IRA with basis, and conversions to a Roth IRA.

If you need to report a Form 8606 nondeductible IRA contribution or converted funds to a Roth IRA this year, our editable Form 8606 can streamline your filing process. Enter your basis, contribution, and conversion amounts, and download the completed form in a breeze.

## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/69eee1d4288dde2366aa642029a3eeb195854894.pdf)

## How to Fill Out Form 8606

1. Open the editable Form 8606 in our online editor.
2. Complete Part I with your nondeductible contributions and prior basis.
3. Fill in Part II if you converted funds to a Roth IRA.
4. Complete Form 8606 Part III if you took a Roth distribution.
5. Review your entries against a completed Form 8606 example.
6. Download and attach the form to your return.

## Facts

### What Is Form 8606 Used For?

Form 8606 is used to report what the IRS treats as a nondeductible IRA contribution, i.e., money added to a traditional IRA that you didn't deduct, plus to track your IRA basis and record conversions or distributions tied to that basis. Basically, it’s used for three main scenarios:

1. Nondeductible traditional IRA contributions
2. Conversions to Roth IRAs
3. Certain Roth IRA distributions covered in Form 8606 Part III.

### Who Should Use Form 8606?

You should use Form 8606 if you made nondeductible contributions to a traditional IRA, converted funds from a traditional, SEP, or SIMPLE IRA to a Roth IRA, took distributions from a traditional, SEP, or SIMPLE IRA after making nondeductible contributions, or received certain Roth IRA distributions.

If you only make deductible traditional IRA contributions and have no Roth conversions, nondeductible IRA basis, or reportable IRA distributions, you likely don’t need this form. Still, it’s best to check the IRS Form 8606 instructions to confirm your filing requirement.

### When Is Form 8606 Due?

The Form 8606 due date matches your income tax return deadline, which is April 15th in most years, or your extended due date if you filed for more time. It's filed as an attachment to Form 1040, 1040-SR, or 1040-NR. If, however, you're not otherwise required to file a return, you still must submit a signed Form 8606 by that same deadline.

### What Happens If Form 8606 Is Not Submitted?

If Form 8606 isn’t submitted, that may result in a Form 8606 penalty of $50 for each year you fail to report a nondeductible contribution, unless you show reasonable cause. Additionally, overstating your basis will also entail a separate $100 penalty. Beyond the fine, missing forms make it harder to prove your basis later, and you risk paying tax twice on the same contribution.

### How and Where Do I File Form 8606?

You file Form 8606 by attaching it to your Form 1040, 1040-SR, or 1040-NR and mailing or e-filing it with your return. If you don't need to file a return at all, you should mail the signed form directly to the IRS service center for your area.