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Formulár 8606 Inštrukcie

Pokyny pre formulár 8606, Nezvodné IRA

Rev. 2023

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Department of the Treasury  
Internal Revenue Service  
2023  
Instructions for Form 8606  
Nondeductible IRAs  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
on early distributions will not apply to a corrective IRA  
distribution, which consists of an excessive contribution (a  
contribution greater than the IRA contribution limit) and  
any earnings (the portion of the distribution subject to the  
10% additional tax) allocable to the excessive  
contribution, as long as the corrective distribution is made  
on or before the due date (including extensions) of the  
income tax return. See Pub. 590-B, Distributions from  
Individual Retirement Arrangements (IRAs), for more  
details.  
Coronavirus-related distributions. Coronavirus-related  
distributions don't appear on 2023 Form 8606 and aren't  
mentioned in these instructions, as they can't be made  
after December 30, 2020.  
Future Developments  
For the latest information about developments related to  
2023 Form 8606 and its instructions, such as legislation  
enacted after they were published, go to IRS.gov/  
What's New  
SEP IRAs and SIMPLE IRAs. Section 601 of the Secure  
2.0 Act of 2022 allows for the creation of Roth accounts for  
SEP IRAs and SIMPLE IRAs beginning January 1, 2023.  
As a result, accounts we had previously referred to as  
“SEP IRAs” and “SIMPLE IRAs” in these instructions will  
now be called traditional SEP and traditional SIMPLE  
IRAs, respectively. We will refer to the newly enacted Roth  
accounts as “Roth SEP IRAs” and “Roth SIMPLE IRAs,”  
respectively. See SEP IRAs: Traditional and Roth and  
Modified AGI limit for Roth IRA contributions in-  
creased. You can contribute to a Roth IRA for 2023 only if  
your 2023 modified adjusted gross income (AGI) for Roth  
IRA purposes is less than:  
$228,000 if married filing jointly or qualifying surviving  
spouse;  
$153,000 if single, head of household, or married filing  
separately and you didn’t live with your spouse at any time  
in 2023; or  
References to 2023 Form 8915-F. References to 2023  
Form 8915-F in these instructions are to 2023 Form  
8915-F (2021 disasters), 2023 Form 8915-F (2022  
disasters), and 2023 Form 8915-F (2023 disasters), as  
described below.  
$10,000 if married filing separately and you lived with  
your spouse at any time in 2023.  
See Roth IRAs, later.  
Due date for contributions. The due date for making  
contributions for 2023 to your IRA for most people is  
Monday, April 15, 2024.  
Form 8915-F is called Form 8915-F (2021 disasters)  
when the qualified disasters began in 2021. 2023 Form  
8915-F (2021 disasters) is used to report qualified 2021  
disaster distributions made in 2023 and repayments of  
those distributions made for 2023.  
Form 8915-F is called Form 8915-F (2022 disasters)  
when the qualified disasters began in 2022. 2023 Form  
8915-F (2022 disasters) is used to report qualified 2022  
disaster distributions made in 2023, qualified distributions  
received in 2023 for the purchase or construction of a  
main home in the area of a 2022 disaster and reportable  
in 2023 on Part IV of 2023 Form 8915-F (2022 disasters),  
and repayments of those distributions made for 2023.  
Form 8915-F is called Form 8915-F (2023 disasters)  
when the qualified disasters began in 2023. 2023 Form  
8915-F (2023 disasters) is used to report qualified 2023  
disaster distributions made in 2023, qualified distributions  
received in 2023 for the purchase or construction of a  
main home in the area of a 2023 disaster and reportable  
in 2023 on Part IV of 2023 Form 8915-F (2023 disasters),  
and repayments of those distributions made for 2023.  
General Instructions  
Purpose of Form  
Use Form 8606 to report:  
Nondeductible contributions you made to traditional  
IRAs;  
Distributions from traditional, traditional SEP, or  
traditional SIMPLE IRAs, if you have a basis in these IRAs;  
Conversions from traditional, traditional SEP, or  
traditional SIMPLE IRAs to Roth, Roth SEP, or Roth  
SIMPLE IRAs; and  
Distributions from Roth, Roth SEP, or Roth SIMPLE  
IRAs.  
Additional information. For more details on IRAs, see  
Pub. 590-A, Contributions to Individual Retirement  
Arrangements; Pub. 590-B; and Pub. 560, Retirement  
Plans for Small Business.  
2023 Forms 8915-F are relevant to the calculations on  
Form 8606, lines 6, 7, 15b, 19, and 25b. The instructions  
for those lines have been updated as needed.  
Certain corrective distributions not subject to 10%  
early distribution tax. Beginning with distributions made  
on December 29, 2022, and after, the 10% additional tax  
If you received distributions from a traditional,  
traditional SEP, or traditional SIMPLE IRA in 2023  
and you have never made nondeductible  
TIP  
contributions (including nontaxable amounts you rolled  
over from a qualified retirement plan) to these IRAs, don’t  
report the distributions on 2023 Form 8606. Instead, see  
Jan 5, 2024  
Cat. No. 25399E  
Lines 4a and 4b in the 2023 Instructions for Form 1040 or  
the 2023 Instructions for Form 1040-NR. Also, to find out if  
any of your contributions to traditional IRAs are deductible,  
see the instructions for Schedule 1 in the Instructions for  
Form 1040.  
Definitions  
Deemed IRAs  
A qualified employer plan (retirement plan) can maintain a  
separate account or annuity under the plan (a deemed  
IRA) to receive voluntary employee contributions. If in  
2023 you had a deemed IRA, use the rules for either a  
traditional IRA or a Roth IRA depending on which type it  
was. See Pub. 590-A for more details.  
Who Must File  
File Form 8606 if any of the following apply.  
You made nondeductible contributions to a traditional  
IRA for 2023, including a repayment of a qualified disaster,  
a qualified reservist, or a qualified birth or adoption  
distribution.  
Traditional IRAs  
For purposes of Form 8606, a traditional IRA is an  
You received distributions from a traditional, traditional  
individual retirement account or an individual retirement  
annuity other than a traditional SIMPLE, Roth, Roth SEP,  
or Roth SIMPLE IRA. A traditional SEP IRA is a traditional  
IRA to which contributions under a SEP plan are made.  
SEP, or traditional SIMPLE IRA in 2023 and your basis in  
these IRAs is more than zero. For this purpose, a  
distribution doesn’t include a distribution that is rolled over  
(other than a repayment of a qualified disaster distribution  
(see 2023 Form 8915-F)), qualified charitable distribution,  
one-time distribution to fund an HSA, conversion,  
Contributions. An overall contribution limit applies to  
traditional IRAs. See Overall Contribution Limit for  
Traditional and Roth IRAs, later. Contributions to a  
traditional IRA may be fully deductible, partially  
deductible, or completely nondeductible.  
recharacterization, or return of certain contributions.  
You or your spouse transferred all or part of their  
traditional, traditional SEP, or traditional SIMPLE IRA in  
2023 to the other spouse under a divorce or separation  
agreement where the transfer resulted in a change in the  
basis of the IRA of either spouse.  
Basis. Your basis in traditional, traditional SEP, and  
traditional SIMPLE IRAs is the total of all your  
nondeductible contributions and nontaxable amounts  
included in rollovers made to these IRAs minus the total of  
all your nontaxable distributions, adjusted if necessary  
(see the instructions for line 2, later).  
You converted an amount from a traditional, traditional  
SEP, or traditional SIMPLE IRA to a Roth, Roth SEP, or  
Roth SIMPLE IRA in 2023.  
You received distributions from a Roth, Roth SEP, or  
Keep track of your basis to figure the nontaxable  
Roth SIMPLE IRA in 2023 (other than a rollover,  
recharacterization, or return of certain contributions—see  
the instructions for Part III, later).  
part of your future distributions.  
!
CAUTION  
You received a distribution from an inherited traditional,  
SEP IRAs: Traditional and Roth  
traditional SEP, or traditional SIMPLE IRA that has a basis,  
or you received a distribution from an inherited Roth, Roth  
SEP, or Roth SIMPLE IRA that wasn’t a qualified  
distribution. You may need to file more than one Form  
8606. See IRA with basis under What if You Inherit an  
IRA? in Pub. 590-B for more information.  
Prior to January 1, 2023, traditional SEP IRAs  
were called SEP IRAs in these instructions. The  
term "traditional" was added to the name to  
TIP  
distinguish them from Roth SEP IRAs, which were  
introduced in section 601 of the Secure 2.0 Act of 2022  
and effective beginning January 1, 2023.  
Note. If you recharacterized a 2023 Roth IRA contribution  
as a traditional IRA contribution, or vice versa, treat the  
contribution as having been made to the second IRA, not  
the first IRA. See Recharacterizations, later.  
A simplified employee pension (SEP) plan is an  
employer-sponsored plan under which an employer can  
make contributions to a traditional IRA (traditional SEP  
IRA) or a Roth IRA (Roth SEP IRA) for its employees. If  
you make contributions to a traditional SEP IRA (excluding  
employer contributions you make if you are  
You don’t have to file Form 8606 solely to report  
regular contributions to Roth, Roth SEP, or Roth  
TIP  
SIMPLE IRAs. But see What Records Must I  
self-employed), they are treated as contributions to a  
traditional IRA and may be deductible or nondeductible.  
Traditional SEP IRA distributions are reported in the same  
manner as traditional IRA distributions.  
Keep, later.  
When and Where To File  
File 2023 Form 8606 with your 2023 Form 1040,  
1040-SR, or 1040-NR by the due date, including  
extensions, of your return.  
Beginning January 1, 2023, employers can contribute  
to Roth SEP IRAs under a SEP plan. Contributions to a  
Roth SEP IRA are nondeductible and includible in income.  
Roth SEP IRA distributions are reported in the same  
manner as Roth IRA distributions.  
If you aren’t required to file an income tax return but are  
required to file Form 8606, sign Form 8606 and send it to  
the IRS at the same time and place you would otherwise  
file Form 1040, 1040-SR, or 1040-NR. Be sure to include  
your address on page 1 of the form and your signature  
and the date on page 2 of the form.  
2
Instructions for Form 8606 (2023)  
 
$153,000 if single, head of household, or married filing  
SIMPLE IRAs: Traditional and Roth  
separately and you didn’t live with your spouse at any time  
in 2023; or  
Prior to January 1, 2023, traditional SIMPLE IRAs  
were simply called SIMPLE IRAs in these  
TIP  
$10,000 if married filing separately and you lived with  
instructions. The term "traditional" was added to  
your spouse at any time in 2023.  
the name to distinguish them from Roth SIMPLE IRAs,  
which were introduced in section 601 of the Secure 2.0  
Act of 2022 and effective beginning January 1, 2023.  
figure the maximum amount you can contribute to a Roth  
IRA for 2023. If you are married filing jointly, complete  
the worksheet separately for you and your spouse.  
A SIMPLE IRA plan is a tax-favored retirement plan  
under which certain small employers (including  
self-employed individuals) can make contributions to  
traditional IRAs (traditional SIMPLE IRAs) or Roth IRAs  
(Roth SIMPLE IRAs) for their employees. Your employer's  
contributions to a SIMPLE IRA plan don't prevent you from  
making contributions to a traditional IRA or Roth IRA.  
SIMPLE IRA plans are also known as Savings Incentive  
Match Plans for Employees.  
Beginning January 1, 2023, certain small employers  
(including self-employed individuals) can contribute to  
Roth SIMPLE IRAs under a SIMPLE IRA plan.  
Contributions to a Roth SIMPLE IRA are nondeductible  
and includible in income.  
If you contributed too much to your Roth IRA, see  
!
CAUTION  
Modified AGI for Roth IRA purposes. First, figure your  
AGI (2023 Form 1040, 1040-SR, or 1040-NR, line 11).  
Then, refigure it by:  
1. Subtracting:  
a. Roth IRA conversions included on Form 1040,  
1040-SR, or 1040-NR, line 4b; and  
b. Roth IRA rollovers from qualified retirement plans  
included on Form 1040, 1040-SR, or 1040-NR, line 5b;  
and  
Roth IRAs  
2. Adding:  
A Roth IRA is similar to a traditional IRA, but has the  
following features.  
a. IRA deduction from Schedule 1 (Form 1040),  
line 20;  
Contributions are never deductible.  
b. Student loan interest deduction from Schedule 1  
(Form 1040), line 21;  
No minimum distributions are required during the Roth  
IRA owner's lifetime.  
c. Reserved for future use;  
Qualified distributions aren’t includible in income.  
d. Exclusion of interest from Form 8815, Exclusion of  
Interest From Series EE and I U.S. Savings Bonds Issued  
After 1989;  
Qualified distribution. Generally, a qualified distribution  
is any distribution from your Roth IRA that meets the  
following requirements.  
1. It is made after the 5-year period beginning with the  
first year for which a contribution was made to a Roth IRA  
(including a conversion or a rollover from a qualified  
retirement plan) set up for your benefit.  
e. Exclusion of employer-provided adoption benefits  
from Form 8839, Qualified Adoption Expenses;  
f. Foreign earned income exclusion from Form 2555,  
Foreign Earned Income; and  
g. Foreign housing exclusion or deduction from Form  
2. The distribution is made:  
a. On or after the date you reach age 591/2,  
b. After your death,  
c. Due to your disability, or  
d. For qualified first-time homebuyer expenses.  
2555.  
When figuring modified AGI for Roth IRA  
purposes, you may have to refigure items based  
!
CAUTION  
on modified AGI, such as taxable social security  
benefits and passive activity losses allowed under the  
special allowance for rental real estate activities. See Can  
You Contribute to a Roth IRA? in Pub. 590-A for details.  
Contributions. You can contribute to a Roth IRA for 2023  
only if your 2023 modified AGI for Roth IRA purposes is  
less than:  
Distributions. See the instructions for Part III, later.  
$228,000 if married filing jointly or qualifying surviving  
spouse;  
Instructions for Form 8606 (2023)  
3
       
Maximum Roth IRA Contribution Worksheet  
Keep for Your Records  
Caution: If married filing jointly and the combined taxable compensation (defined below) for you and your spouse is  
less than $13,000 ($14,000 if one spouse is age 50 or older at the end of 2023; $15,000 if both spouses are age 50 or  
older at the end of 2023), don’t use this worksheet. Instead, see Pub. 590-A for special rules.  
1. If married filing jointly, enter $6,500 ($7,500 if age 50 or older at the end of 2023). All  
others, enter the smaller of $6,500 ($7,500 if age 50 or older at the end of 2023) or  
your taxable compensation (defined below) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1.  
2.  
3.  
2. Enter your total contributions to traditional IRAs for 2023 . . . . . . . . . . . . . . . . . . . . . . . . .  
3. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
4. Enter $228,000 if married filing jointly or qualifying surviving spouse; $10,000 if  
married filing separately and you lived with your spouse at any time in 2023. All  
others, enter $153,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
4.  
5.  
5. Enter your modified AGI for Roth IRA purposes (discussed earlier) . . . . . . . . . . . . . . .  
6. Subtract line 5 from line 4. If zero or less, stop here; you may not contribute to a  
Roth IRA for 2023. See Recharacterizations, later, if you made Roth IRA  
contributions for 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
6.  
7. If line 4 above is $153,000, enter $15,000; otherwise, enter $10,000. If line 6 is more  
than or equal to line 7, skip lines 8 and 9 and enter the amount from line 3 on  
line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
7.  
8.  
8. Divide line 6 by line 7 and enter the result as a decimal (rounded to at least 3  
places) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
9. Multiply line 1 by line 8. If the result isn’t a multiple of $10, increase it to the next  
multiple of $10 (for example, increase $490.30 to $500). Enter the result, but not  
less than $200 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
9.  
10. Maximum 2023 Roth IRA Contribution. Enter the smaller of line 3 or line 9. See  
Recharacterizations, later, if you contributed more than this amount to Roth IRAs  
for 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
10.  
The amount you can contribute to a Roth IRA may  
also be limited by your modified AGI (see  
Overall Contribution Limit for Traditional and  
Roth IRAs  
If you aren’t married filing jointly, your limit on contributions  
to traditional and Roth IRAs is generally the smaller of  
$6,500 ($7,500 if age 50 or older at the end of 2023) or  
your taxable compensation (defined below).  
!
CAUTION  
Difficulty of care payments. For contributions for 2023,  
you may elect to increase the nondeductible IRA  
contribution limit by some or all of the amount of difficulty  
of care payments, which are a type of qualified foster care  
payment, received. For details, see 2023 Pub. 590-A.  
If you are married filing jointly, your contribution limit is  
generally $6,500 ($7,500 if age 50 or older at the end of  
2023) and your spouse's contribution limit is $6,500  
($7,500 if age 50 or older at the end of 2023) as well. But if  
the combined taxable compensation of both you and your  
spouse is less than $13,000 ($14,000 if one spouse is age  
50 or older at the end of 2023; $15,000 if both spouses  
are age 50 or older at the end of 2023), see Kay Bailey  
Hutchison Spousal IRA Limit in Pub. 590-A for special  
rules.  
Taxable compensation. Taxable compensation includes  
the following.  
Wages, salaries, tips, etc. If you received a distribution  
from a nonqualified deferred compensation plan or  
nongovernmental section 457 plan that is included in  
box 1 of Form W-2 or in box 1 of Form 1099-NEC, don’t  
include that distribution in taxable compensation. The  
distribution should be shown in (a) box 11 of Form W-2,  
(b) box 12 of Form W-2 with code Z, or (c) box 14 of Form  
1099-MISC. If it isn’t, contact your employer for the  
amount of the distribution.  
This limit doesn’t apply to employer contributions to a  
traditional SEP, traditional SIMPLE, Roth SEP, or Roth  
SIMPLE IRA.  
Nontaxable combat pay if you were a member of the  
Note. Rollovers, Roth IRA conversions, Roth IRA  
rollovers from qualified retirement plans, and repayments  
of qualified disaster distributions, qualified reservist  
distributions, and qualified birth or adoption distributions  
don’t affect your contribution limit.  
U.S. Armed Forces.  
Self-employment income. If you are self-employed (a  
sole proprietor or a partner), taxable compensation is your  
net earnings from your trade or business (provided your  
personal services are a material income-producing factor)  
4
Instructions for Form 8606 (2023)  
     
reduced by your deduction for contributions made on your  
behalf to retirement plans and the deductible part of your  
self-employment tax.  
IRA on 2023 Form 1040, 1040-SR, or 1040-NR, line 4a. If  
the recharacterization occurred in 2024, report the amount  
transferred only in the attached statement, and not on  
your 2023 or 2024 tax return. See Example next.  
Alimony and separate maintenance pursuant to a  
divorce or separation agreement entered into before  
January 1, 2019, unless that agreement was changed  
after December 31, 2018, to expressly provide that  
alimony received isn't included in the recipient's income.  
Example. You are single, covered by an employer  
retirement plan, and you contributed $4,000 to a new  
traditional IRA on May 26, 2023. On February 23, 2024,  
you determine that your 2023 modified AGI will limit your  
traditional IRA deduction to $1,000. The value of your  
traditional IRA on that date is $4,400. On the same date,  
you recharacterize $3,000 of the traditional IRA  
Certain non-tuition fellowship and stipend payments.  
For details, see Pub. 590-A.  
See What Is Compensation? under Who Can Open a  
Traditional IRA? in chapter 1 of Pub. 590-A for details.  
contribution as a Roth IRA contribution, and have $3,300  
($3,000 contribution plus $300 related earnings)  
transferred from your traditional IRA to a Roth IRA in a  
trustee-to-trustee transfer. You deduct the $1,000  
traditional IRA contribution on your 2023 Form 1040. You  
don’t file a 2023 Form 8606. You attach a statement to  
your 2023 return explaining the recharacterization. The  
statement indicates that you contributed $4,000 to a  
traditional IRA on May 26, 2023; recharacterized $3,000  
of that contribution on February 23, 2024, by transferring  
$3,000 plus $300 of related earnings from your traditional  
IRA to a Roth IRA in a trustee-to-trustee transfer; and  
deducted the remaining traditional IRA contribution of  
$1,000 on your 2023 Form 1040. You don’t report the  
$3,300 distribution from your traditional IRA on your 2023  
Form 1040 because the distribution occurred in 2024. You  
don’t report the distribution on your 2024 Form 1040  
because the recharacterization related to 2023 and was  
explained in an attachment to your 2023 return.  
Recharacterizations  
Generally, you can recharacterize (correct) an IRA  
contribution by making a trustee-to-trustee transfer from  
one IRA to another type of IRA. Trustee-to-trustee  
transfers are made directly between financial institutions  
or within the same financial institution. You must generally  
make the transfer by the due date of your return (including  
extensions) and reflect it on your return. However, if you  
timely filed your return without making the transfer, you  
can make the transfer within 6 months of the due date of  
your return, excluding extensions. If necessary, file an  
amended return reflecting the transfer (see Amending  
Form 8606, later). Enter “Filed pursuant to section  
301.9100-2” on the amended return.  
No recharacterizations of conversions made in 2018  
or later. A conversion of a traditional IRA to a Roth IRA,  
and a rollover from any other eligible retirement plan to a  
Roth IRA, made in tax years beginning after December  
31, 2017, cannot be recharacterized as having been made  
to a traditional IRA.  
2. You made a contribution to a Roth IRA and later  
recharacterized part or all of it in a trustee-to-trustee  
transfer to a traditional IRA. Report the nondeductible  
traditional IRA portion of the recharacterized contribution,  
if any, on Form 8606, Part I. Don’t report the Roth IRA  
contribution (whether or not you recharacterized all or part  
of it) on Form 8606. Attach a statement to your return  
explaining the recharacterization. If the recharacterization  
occurred in 2023, include the amount transferred from the  
Roth IRA on your 2023 Form 1040, 1040-SR, or 1040-NR,  
line 4a. If the recharacterization occurred in 2024, report  
the amount transferred only in the attached statement,  
and not on your 2023 or 2024 tax return. See Example  
next.  
Reporting recharacterizations. Treat any  
recharacterized IRA contribution as though the amount of  
the contribution was originally contributed to the second  
IRA, not the first IRA. For the recharacterization, you must  
transfer the amount of the original contribution plus any  
related earnings or less any related loss. In most cases,  
your IRA trustee or custodian figures the amount of the  
related earnings you must transfer. If you need to figure  
the related earnings, see How Do You Recharacterize a  
Contribution? in chapter 1 of Pub. 590-A. Treat any  
earnings or loss that occurred in the first IRA as having  
occurred in the second IRA. You can’t deduct any loss that  
occurred while the funds were in the first IRA. Also, you  
can’t take a deduction for a contribution to a traditional  
IRA if you later recharacterize the amount. The following  
discussion explains how to report the two different types  
of recharacterizations, including the statement that you  
must attach to your return explaining the  
Example. You are single, covered by an employer  
retirement plan, and you contributed $4,000 to a new Roth  
IRA on June 16, 2023. On December 29, 2023, you  
determine that your 2023 modified AGI will allow a full  
traditional IRA deduction. On that same date, you  
recharacterize the Roth IRA contribution as a traditional  
IRA contribution and have $4,200, the balance in the Roth  
IRA account ($4,000 contribution plus $200 related  
earnings), transferred from your Roth IRA to a traditional  
IRA in a trustee-to-trustee transfer. You deduct the $4,000  
traditional IRA contribution on your 2023 Form 1040. You  
don’t file a Form 8606. You attach a statement to your  
return explaining the recharacterization. The statement  
indicates that you contributed $4,000 to a new Roth IRA  
on June 16, 2023; recharacterized that contribution on  
December 29, 2023, by transferring $4,200, the balance in  
the Roth IRA, to a traditional IRA in a trustee-to-trustee  
transfer; and deducted the traditional IRA contribution of  
$4,000 on your 2023 Form 1040. You include the $4,200  
recharacterization.  
1. You made a contribution to a traditional IRA and  
later recharacterized part or all of it in a trustee-to-trustee  
transfer to a Roth IRA. If you recharacterized only part of  
the contribution, report the nondeductible traditional IRA  
portion of the remaining contribution, if any, on Form 8606,  
Part I. If you recharacterized the entire contribution, don’t  
report the contribution on Form 8606. In either case,  
attach a statement to your return explaining the  
recharacterization. If the recharacterization occurred in  
2023, include the amount transferred from the traditional  
Instructions for Form 8606 (2023)  
5
 
distribution from your Roth IRA on your 2023 Form 1040,  
line 4a.  
line 4a, and $73 on line 4b. You attach a statement to your  
tax return explaining the distribution. Because you  
properly removed the excess contribution with the related  
earnings by the due date of your tax return, you aren’t  
subject to the additional 6% tax on excess contributions,  
reported on Form 5329. Because the distribution of the  
$73 in earnings was made after December 28, 2022, and  
by the due date of your return, you also aren't subject to  
the additional tax on early distributions even though you  
were under age 591/2 at the time of the distribution.  
Return of IRA Contributions  
If, in 2023, you made traditional IRA contributions or Roth  
IRA contributions for 2023 and you had those  
contributions returned to you with any related earnings (or  
minus any loss) by the due date (including extensions) of  
your 2023 tax return, the returned contributions are  
treated as if they were never contributed. Don’t report the  
contribution or distribution on Form 8606 or take a  
deduction for the contribution. However, you must include  
the amount of the distribution of the returned contributions  
you made in 2023 and any related earnings on your 2023  
Form 1040, 1040-SR, or 1040-NR, line 4a. Also include  
the related earnings on your 2023 Form 1040, 1040-SR,  
or 1040-NR, line 4b. Attach a statement explaining the  
distribution. Also, if you were under age 591/2 at the time of  
a distribution with related earnings, you are generally  
subject to the additional 10% tax on early distributions  
(see Form 5329, Additional Taxes on Qualified Plans  
(Including IRAs) and Other Tax-Favored Accounts, and its  
instructions).  
Return of Excess Traditional IRA  
Contributions  
The return (distribution) in 2023 of excess traditional IRA  
contributions for years prior to 2023 isn’t taxable if all three  
of the following apply.  
1. The distribution was made after the due date,  
including extensions, of your tax return for the year for  
which the contribution was made (if the distribution was  
made earlier, see Return of IRA Contributions, earlier).  
2. No deduction was allowable (without regard to the  
modified AGI limitation) or taken for the excess  
contributions.  
3. The total contributions (excluding rollovers) to your  
traditional and traditional SEP IRAs for the year for which  
the excess contributions were made didn’t exceed the  
amounts shown in the following table.  
If you timely filed your 2023 tax return without  
withdrawing a contribution that you made in 2023, you can  
still have the contribution returned to you within 6 months  
of the due date of your 2023 tax return, excluding  
extensions. If you do, file an amended return for your 2023  
tax year with “Filed pursuant to section 301.9100-2”  
entered at the top. Report any related earnings on the  
amended return and include an explanation of the  
withdrawn contribution. Make any other necessary  
changes on the amended return (for example, if you  
reported the contributions as excess contributions on your  
original return, include an amended Form 5329 reflecting  
that the withdrawn contributions are no longer treated as  
having been contributed).  
Year(s)  
Contribution  
limit  
Contribution limit if  
age 50 or older at  
the end of the year  
2019 through 2022  
2013 through 2018  
2008 through 2012  
2006 or 2007  
$6,000  
$5,500  
$5,000  
$4,000  
$4,000  
$3,000  
$2,000  
$2,250  
$7,000  
$6,500  
$6,000  
$5,000  
$4,500  
$3,500  
2005  
In most cases, the related earnings that you must  
withdraw are figured by your IRA trustee or custodian. If  
you need to figure the related earnings on IRA  
2002 through 2004  
1997 through 2001  
before 1997  
contributions that were returned to you, see Contributions  
Returned Before Due Date of Return in chapter 1 of Pub.  
590-A. If you made a contribution or distribution while the  
IRA held the returned contribution, see Pub. 590-A.  
If the excess contribution to your traditional IRA for the  
year included a rollover and the excess occurred because  
the information the plan was required to give you was  
incorrect, increase the contribution limit amount for the  
year shown in the table above by the amount of the excess  
that is due to the incorrect information.  
If you made a contribution for 2022 and you had it  
returned to you in 2023 as described above, don’t report  
the distribution on your 2023 tax return. Instead, report it  
on your 2022 original or amended return in the manner  
described above.  
Example. On May 23, 2023, you contributed $4,000 to  
your traditional IRA that has a basis. The value of the IRA  
was $18,000 prior to the contribution. On December 29,  
2023, when you are age 57 and the value of the IRA is  
$23,600, you realize you can’t make the entire contribution  
because your taxable compensation for the year will be  
too small. You decide to have $1,000 of the contribution  
returned to you and withdraw $1,073 from your IRA  
($1,000 contribution plus $73 earnings). You didn’t make  
any other withdrawals or contributions. You don’t file a  
2023 Form 8606. You deduct the $3,000 remaining  
contribution on your 2023 Schedule 1 (Form 1040),  
line 20. You include $1,073 on your 2023 Form 1040,  
If the total contributions for the year included employer  
contributions to a traditional SEP IRA, increase the  
contribution limit amount for the year shown in the table  
above by the smaller of the amount of the employer  
contributions or:  
6
Instructions for Form 8606 (2023)  
   
Don’t file a 2023 Form 8606. If you are required to file  
Form 8606 in a year after 2023, don’t include the $7,000  
you withdrew in 2023 on line 2.  
2022  
$61,000  
$58,000  
$57,000  
$56,000  
$55,000  
$54,000  
$53,000  
$52,000  
$51,000  
$50,000  
$49,000  
$46,000  
$45,000  
$44,000  
$42,000  
$41,000  
$40,000  
$35,000  
$30,000  
2021  
2020  
Amending Form 8606  
2019  
Generally, after you file your return, you can change a  
nondeductible contribution to a traditional IRA to a  
deductible contribution or vice versa if you make the  
change within the time limit for filing Form 1040-X,  
Amended U.S. Individual Income Tax Return (see the  
Form 1040-X instructions). You may also be able to make  
a recharacterization (discussed earlier). If necessary,  
complete a new Form 8606 showing the revised  
information and file it with Form 1040-X.  
2018  
2017  
2015 or 2016  
2014  
2013  
2012  
2009, 2010, or 2011  
2008  
Penalty for Not Filing  
If you are required to file Form 8606 to report a  
nondeductible contribution to a traditional IRA for 2023 but  
don’t do so, you must pay a $50 penalty, unless you can  
show reasonable cause.  
2007  
2006  
2005  
2004  
Overstatement Penalty  
2002 or 2003  
2001  
If you overstate your nondeductible contributions, you  
must pay a $100 penalty, unless you can show reasonable  
cause.  
before 2001  
What Records Must I Keep?  
To verify the nontaxable part of distributions from your  
IRAs, including Roth, Roth SEP, and Roth SIMPLE IRAs,  
keep a copy of the following forms and records until all  
distributions are made.  
Include the total amount distributed on 2023 Form  
1040, 1040-SR, or 1040-NR, line 4a; and attach a  
statement to your return explaining the distribution. See  
Example, later.  
Page 1 of Forms 1040 or 1040-SR (or Forms 1040A,  
If you meet these conditions and are otherwise required  
to file Form 8606:  
1040-NR, or 1040-T) filed for each year you made a  
nondeductible contribution to a traditional IRA.  
Don’t take into account the amount of the withdrawn  
Forms 8606 and any supporting statements,  
contributions in figuring line 2 (for 2023 or for any later  
year), and  
attachments, and worksheets for all applicable years.  
Forms 5498, IRA Contribution Information, or similar  
Don’t include the amount of the withdrawn contributions  
statements you received each year showing contributions  
you made to a traditional IRA or Roth IRA.  
on line 7.  
Example. You are single, you retired in 2020, and you  
had no taxable compensation after 2020. However, you  
made traditional IRA contributions (that you didn’t deduct)  
of $3,000 in 2021 and $4,000 in 2022. In December 2023,  
a tax practitioner informed you that you had made excess  
contributions for those years because you had no taxable  
compensation. In December 2023, you withdrew the  
$7,000 and filed amended returns for 2021 and 2022  
reflecting the additional 6% tax on excess contributions on  
Form 5329. You include the $7,000 distribution on your  
2023 Form 1040, line 4a; enter -0- on line 4b; and attach a  
statement to your return explaining the distribution,  
including the fact that you filed amended returns for 2021  
and 2022, and paid the additional 6% tax on the excess  
contributions for those years. The statement indicates that  
the distribution isn’t taxable because (a) it was made after  
the due dates of your 2021 and 2022 tax returns, including  
extensions; (b) your total IRA contributions for 2021 and  
2022 didn’t exceed $6,500 ($7,500 if age 50 or older at  
the end of that year); and (c) you didn’t take a deduction  
for the contributions, and no deduction was allowable  
because you didn’t have any taxable compensation for  
those years. The statement also indicates that the  
distribution reduced your excess contributions to -0-, as  
reflected on your amended 2021 and 2022 Forms 5329.  
Forms 5498 or similar statements you received showing  
the value of your traditional IRAs for each year you  
received a distribution.  
Forms 1099-R or W-2P you received for each year you  
received a distribution.  
Note. Forms 1040-T, 1040A, and W-2P are forms that  
were used in prior years.  
Specific Instructions  
Name and social security number (SSN). If you file a  
joint return, enter only the name and SSN of the spouse  
whose information is being reported on Form 8606.  
More than one Form 8606 required. If both you and  
your spouse are required to file Form 8606, file a separate  
Form 8606 for each of you. If you are required to file Form  
8606 for IRAs inherited from more than one decedent, file  
a separate Form 8606 for the IRA from each decedent.  
Instructions for Form 8606 (2023)  
7
     
are deductible and $1,000 are nondeductible. You choose  
$1,000 of your contribution in 2023 to be nondeductible.  
You enter the $1,000 on line 1, but not line 4, and it  
becomes part of your basis for 2023.  
Part I—Nondeductible Contributions  
to Traditional IRAs and Distributions  
From Traditional, Traditional SEP, and  
Traditional SIMPLE IRAs  
Although the contributions to traditional IRAs for 2023  
that you made from January 1, 2024, through April 15,  
2024, can be treated as nondeductible, they aren’t  
included in figuring the nontaxable part of any distributions  
you received in 2023.  
Line 1  
If you used the IRA Deduction Worksheet in the Form  
1040 instructions or as referred to in the Form 1040-NR  
instructions, subtract line 12 of the worksheet (or the  
amount you chose to deduct on Schedule 1 (Form 1040),  
line 20, if less) from the smaller of line 10 or line 11 of the  
worksheet. Enter the result on line 1 of Form 8606. You  
can’t deduct the amount included on line 1.  
Line 6  
Enter the total value of all your traditional, traditional SEP,  
and traditional SIMPLE IRAs as of December 31, 2023,  
plus any outstanding rollovers. A statement should be sent  
to you by January 31, 2024, showing the value of each  
IRA on December 31, 2023. However, if you  
If you used the worksheet Figuring Your Reduced IRA  
Deduction for 2023 in Pub. 590-A, enter on line 1 of Form  
8606 any nondeductible contributions from the  
appropriate lines of that worksheet.  
recharacterized any amounts originally contributed, enter  
on line 6 the total value, taking into account all  
recharacterizations of those amounts, including  
recharacterizations made after December 31, 2023.  
If you didn’t have any deductible contributions, you can  
make nondeductible contributions up to your contribution  
Roth IRAs, earlier). Enter on line 1 of Form 8606 your  
nondeductible contributions.  
For purposes of line 6, a rollover is a tax-free  
distribution from one traditional, traditional SEP, or  
traditional SIMPLE IRA that is contributed to another  
traditional, traditional SEP, or traditional SIMPLE IRA. The  
rollover must be completed within 60 days after receiving  
the distribution from the first IRA. An outstanding rollover  
is generally the amount of any distribution received in  
2023 after November 1, 2023, that was rolled over in  
2024, but within the 60-day rollover period. A rollover  
between a traditional SIMPLE IRA and a qualified  
retirement plan or an IRA (other than a traditional SIMPLE  
IRA) can only take place after your first 2 years of  
participation in the traditional SIMPLE IRA. See Pub.  
590-A for more details.  
Include on line 1 any repayment of a qualified reservist  
distribution or a qualified birth or adoption distribution.  
Don’t include on line 1 contributions that you had  
returned to you with the related earnings (or less any  
loss). See Return of IRA Contributions, earlier.  
Line 2  
Generally, if this is the first year you are required to file  
Form 8606, enter -0-. Otherwise, use the Total Basis Chart  
to find the amount to enter on line 2.  
Pursuant to Rev. Proc. 2020-46 in Internal Revenue  
Bulletin 2020-45, available at IRS.gov/irb/  
However, you may need to enter an amount that is  
more than -0- (even if this is the first year you are required  
to file Form 8606) or increase or decrease the amount  
from the chart if your basis changed because of any of the  
following.  
2020-45_IRB#REV-PROC-2020-46, you may make a  
written certification to a plan administrator or an IRA  
trustee that you missed the 60-day rollover contribution  
deadline because of one or more of the 12 reasons listed  
in Rev. Proc. 2020-46. See Rev. Proc. 2020-46 for  
information on how to self-certify for a waiver. Also see  
Time Limit for Making a Rollover Contribution under Can  
You Move Retirement Plan Assets? in Pub. 590-A for more  
information on ways to get a waiver of the 60-day rollover  
requirement.  
You had a return of excess traditional IRA contributions  
earlier).  
Incident to divorce, you transferred or received part or  
all of a traditional, traditional SEP, or traditional SIMPLE  
IRA (see the last bulleted item under Line 7, later).  
You rolled over any nontaxable portion of your qualified  
retirement plan to a traditional, traditional SEP, or  
traditional SIMPLE IRA that wasn’t previously reported on  
Form 8606, line 2. Include the nontaxable portion on  
line 2.  
Note. Don’t include an outstanding rollover from a  
traditional, traditional SEP, or traditional SIMPLE IRA to a  
qualified retirement plan.  
Include, on line 6, qualified distributions from Part  
IV of your 2023 Form(s) 8915-F, if any, you repaid  
Line 4  
!
CAUTION  
in 2023 no later than the deadline for repayment.  
If you made contributions to traditional IRAs for 2023 in  
2023 and 2024 and you have both deductible and  
nondeductible contributions, you can choose to treat the  
contributions made in 2023 first as nondeductible  
contributions and then as deductible contributions, or vice  
versa.  
Repayments in 2023 of Qualified Disaster  
Distributions  
Do not reduce line 6 by qualified disaster distribution  
repayments that were made in 2023 for qualified disaster  
distributions made in years before 2023.  
Example. You made contributions for 2023 of $2,000 in  
May 2023 and $2,000 in January 2024, of which $3,000  
8
Instructions for Form 8606 (2023)  
 
The amount you would otherwise enter on line 6 should  
be reduced by the total amount of qualified disaster  
distribution repayments that were made in 2023 for  
qualified disaster distributions made in 2023. If the result  
is zero or less, enter -0-.  
agreement isn’t taxable to you or your spouse. If this  
transfer results in a change in the basis of the IRA of either  
spouse, both spouses must file Form 8606 and show the  
increase or decrease in the amount of basis on line 2.  
Attach a statement explaining this adjustment. Include in  
the statement the character of the amounts in the IRA,  
such as the amount attributable to nondeductible  
contributions. Also, include the name and SSN of the  
other spouse.  
Example. You received a $20,000 qualified disaster  
distribution on May 2, 2023, from your traditional IRA. On  
November 21, 2023, you made a repayment of $10,000 to  
your traditional IRA. The value of all of your traditional,  
traditional SEP, and traditional SIMPLE IRAs as of  
December 31, 2023, was $50,000. You had no  
Qualified disaster distributions. Be sure to  
include on line 7 all qualified disaster distributions  
!
outstanding rollovers. You would enter $40,000 ($50,000  
minus $10,000 repayment) on line 6.  
CAUTION  
made in 2023, even if they were later repaid.  
Line 8  
Line 7  
If, in 2023, you converted any amounts from traditional,  
traditional SEP, or traditional SIMPLE IRAs to a Roth, Roth  
SEP, or Roth SIMPLE IRA, enter on line 8 the net amount  
you converted.  
If you received a distribution in 2023 from a  
traditional, traditional SEP, or traditional SIMPLE  
!
CAUTION  
IRA, and you also made contributions for 2023 to  
a traditional IRA that may not be fully deductible because  
of the income limits, you must make a special computation  
before completing the rest of this form. For details,  
including how to complete Form 8606, see Are  
Line 15b  
If you have no qualified disaster distributions in 2023 from  
a traditional, traditional SEP, or traditional SIMPLE IRA,  
enter -0- on line 15b. If all your distributions in 2023 from  
those IRAs are qualified disaster distributions, enter the  
amount from line 15a on line 15b. If you have distributions  
in 2023 unrelated to qualified disasters, as well as  
Distributions Taxable? in chapter 1 of Pub. 590-B.  
Don’t include any of the following on line 7.  
Distributions that you converted to a Roth IRA, Roth  
SIMPLE IRA, or Roth SEP IRA.  
Recharacterizations of traditional IRA contributions to  
qualified disaster distributions, you will need to multiply  
the amount on line 15a by a fraction. The numerator of the  
fraction is your total qualified disaster distributions, and  
the denominator is the amount from Form 8606, line 7.  
Roth IRA contributions.  
Distributions you rolled over to another traditional,  
traditional SEP, or traditional SIMPLE IRA (whether or not  
the distribution is an outstanding rollover included on  
line 6).  
Example 1. Your main home was in Delaware during  
the Delaware Remnants of Hurricane Ida (DR-4627-DE),  
which began September 1, 2021. You sustained an  
economic loss because of that disaster. The end date for  
making distributions for this disaster is June 26, 2023. In  
January 2023, a qualified disaster distribution was made  
to you from your traditional IRA in the amount of $22,000  
that you reported on 2023 Form 8915-F (2021 disasters).  
$22,000 was the maximum amount of qualified disaster  
distributions that could be made for that disaster. In July  
2023, an $11,000 distribution, unrelated to a qualified  
disaster, was made to you from your traditional IRA (that  
you did not roll over). You will report total distributions of  
$33,000 on Form 8606, line 7. You will then complete lines  
8 through 14 as instructed. Form 8606, line 15a, shows an  
amount of $30,000. You will enter $20,000 ($30,000 ×  
$22,000/$33,000) on line 15b. You will also enter $20,000  
on 2023 Form 8915-F (2021 disasters), line 18.  
Distributions you rolled over to a qualified retirement  
plan.  
A one-time distribution to fund an HSA. For details, see  
Pub. 969, Health Savings Accounts and Other  
Tax-Favored Health Plans.  
Distributions that are treated as a return of contributions  
under Return of IRA Contributions, earlier.  
Qualified charitable distributions (QCDs). For details,  
see Are Distributions Taxable? in chapter 1 of Pub. 590-B.  
Distributions that are treated as a return of excess  
Contributions, earlier.  
Qualified distributions from Part IV of your 2023 Form(s)  
8915-F, if any, you repaid in 2023 no later than the  
deadline for repayment.  
Distributions that are incident to divorce. The transfer of  
part or all of your traditional, traditional SEP, or traditional  
SIMPLE IRA to your spouse under a divorce or separation  
Total Basis Chart  
IF the last Form 8606 you filed was for . . .  
a year after 2000 and before 2023  
a year after 1992 and before 2001  
a year after 1988 and before 1993  
1988  
THEN enter on line 2 . . .  
the amount from line 14 of that Form 8606.  
the amount from line 12 of that Form 8606.  
the amount from line 14 of that Form 8606.  
the total of the amounts on lines 7 and 16 of that Form 8606.  
the total of the amounts on lines 4 and 13 of that Form 8606.  
1987  
Instructions for Form 8606 (2023)  
9
     
Example 2. In September 2023, an $2,500  
Part II—2023 Conversions From  
Traditional, Traditional SEP, or  
Traditional SIMPLE IRAs to Roth, Roth  
SEP, or Roth SIMPLE IRAs  
distribution, unrelated to a qualified disaster, was made to  
you from your traditional IRA (that you did not roll over).  
Your main home was in California during the California  
Severe Winter Storms, Flooding, Landslides, and  
Mudslides (DR-4683-CA), which began December 27,  
2022. You sustained an economic loss because of that  
disaster. The end date for making distributions for this  
disaster is July 12, 2023. On January 29, 2023, qualified  
disaster distributions were made to you from your  
traditional IRA in the amount of $7,500 that you reported  
on 2023 Form 8915-F (2022 disasters). You will report  
total distributions of $10,000 on Form 8606, line 7. You will  
then complete lines 8 through 14 as instructed. Form  
8606, line 15a, shows an amount of $8,000. You will enter  
$6,000 ($8,000 × $7,500/$10,000) on line 15b. You will  
also enter $6,000 on 2023 Form 8915-F (2022 disasters),  
line 18.  
Complete Part II if you converted part or all of your  
traditional, traditional SEP, or traditional SIMPLE IRAs to a  
Roth, Roth SEP, or Roth SIMPLE IRA in 2023.  
Line 16  
If you didn’t complete line 8, see the instructions for that  
line. Then, enter on line 16 the amount you would have  
entered on line 8 had you completed it.  
Line 17  
If you didn’t complete line 11, enter on line 17 the amount  
from line 2 (or the amount you would have entered on  
line 2 if you had completed that line) plus any  
contributions included on line 1 that you made before the  
conversion.  
Example 3. Your main home was in California during  
the California Wildfires (DR-4610-CA), which began July  
14, 2021; and the California Severe Winter Storms,  
Flooding, Landslides, and Mudslides (DR-4683-CA),  
which began December 27, 2022. You sustained  
economic losses because of each of those disasters. The  
end dates for making distributions for those disasters are  
June 26, 2023, and July 12, 2023, respectively. On May  
26, 2023, and June 29, 2023, qualified disaster  
Line 18  
If your entry on line 18 is zero or less, don’t include the  
result on 2023 Form 1040, 1040-SR, or 1040-NR, line 4b.  
Include the full amount of the distribution on 2023 Form  
1040, 1040-SR, or 1040-NR, line 4a.  
distributions were made to you from your traditional IRA in  
the amount of $22,000 and $11,000 that you reported on  
2023 Form 8915-F (2021 disasters) and 2023 Form  
8915-F (2022 disasters), respectively. $22,000 was the  
maximum amount of qualified disaster distributions that  
could be made for the 2021 disaster. After those  
Part III—Distributions From Roth,  
Roth SEP, or Roth SIMPLE IRAs  
Complete Part III to figure the taxable part, if any, of your  
2023 Roth, Roth SEP, or Roth SIMPLE IRA distributions.  
distributions, in September 2023, a $5,500 distribution,  
unrelated to a qualified disaster, was made to you from  
your traditional IRA (that you did not roll over). You will  
report total distributions of $38,500 on Form 8606, line 7.  
You will then complete lines 8 through 14 as instructed.  
Form 8606, line 15a, shows an amount of $35,000. You  
will enter $30,000 ($35,000 × $33,000/$38,500) on  
line 15b. You will also enter $20,000 ($30,000 ×  
Line 19  
Don’t include on line 19 any of the following.  
Distributions that you rolled over, including distributions  
made in 2023 and rolled over after December 31, 2023  
(outstanding rollovers).  
Recharacterizations.  
Distributions that are a return of contributions under  
$22,000/$33,000) on 2023 Form 8915-F (2021 disasters),  
line 18; and $10,000 ($30,000 × $11,000/$33,000) on  
2023 Form 8915-F (2022 disasters), line 18.  
Distributions made on or after age 591/2 if you made a  
contribution (including a conversion or a rollover from a  
qualified retirement plan) for any year from 1998 through  
2018.  
Line 15c  
A one-time distribution to fund an HSA. For details, see  
If you were under age 591/2 at the time you received  
distributions from your traditional, traditional SEP, or  
traditional SIMPLE IRA, there is generally an additional  
10% tax on the portion of the distribution that is included  
in income (25% for a distribution from a traditional  
SIMPLE or Roth SIMPLE IRA during the first 2 years of  
your participation in the plan). See the instructions for  
Schedule 2 (Form 1040), line 8; and the Instructions for  
Form 5329.  
Pub. 969.  
Qualified charitable distributions (QCDs). For details,  
see Are Distributions Taxable? in chapter 1 of Pub. 590-B.  
Distributions made upon death or due to disability if a  
contribution was made (including a conversion or a  
rollover from a qualified retirement plan) for any year from  
1998 through 2018.  
Qualified distributions from Part IV of your 2023 Form(s)  
8915-F, if any, you repaid in 2023 no later than the  
deadline for repayment.  
Distributions that are incident to divorce. The transfer of  
part or all of your Roth, Roth SEP, or Roth SIMPLE IRA to  
your spouse under a divorce or separation agreement isn’t  
taxable to you or your spouse.  
10  
Instructions for Form 8606 (2023)  
 
Qualified disaster distributions. Be sure to  
include on line 19 all qualified disaster  
qualified retirement plan to a Roth, Roth SEP, or Roth  
SIMPLE IRA, enter -0- on line 24.  
!
CAUTION  
distributions made in 2023, even if they were later  
If you took a Roth IRA distribution (other than an  
repaid, unless they fall under the 4th or 7th bullet above.  
amount rolled over or recharacterized or a returned  
contribution) before 2023 in excess of your basis in regular  
Roth IRA contributions, see the Basis in Roth IRA  
Plans to Roth IRAs chart to figure the amount to enter on  
line 24.  
If, after considering the items above, you don’t have an  
amount to enter on line 19, don’t complete Part III; your  
Roth, Roth SEP, or Roth SIMPLE IRA distribution(s) isn’t  
taxable. Instead, include your total Roth, Roth SEP, or  
Roth SIMPLE IRA distribution(s) on 2023 Form 1040,  
1040-SR, or 1040-NR, line 4a.  
If you didn’t take such a distribution before 2023, enter  
on line 24 the total of all your conversions to Roth IRAs.  
These amounts are shown on line 14c of your 1998, 1999,  
and 2000 Forms 8606 and line 16 of your 2001 through  
2022 Forms 8606. Also include on line 24 any amounts  
rolled over from a qualified retirement plan to a Roth, Roth  
SEP, or Roth SIMPLE IRA for 2008, 2009, and 2011  
through 2023 reported on your Form 1040, Form  
1040-SR, Form 1040A, or Form 1040-NR, and for 2010  
reported on line 21 of your Form 8606. Don’t include  
amounts rolled in from a designated Roth, Roth SEP, or  
Roth SIMPLE account because these amounts are  
included on line 22.  
Line 20  
If you had a qualified first-time homebuyer distribution  
from your Roth, Roth SEP, or Roth SIMPLE IRA and you  
made a contribution (including a conversion or a rollover  
from a qualified retirement plan) to a Roth IRA for any year  
from 1998 through 2018, enter the amount of your  
qualified expenses on line 20, but don’t enter more than  
$10,000 reduced by the total of all your prior qualified  
first-time homebuyer distributions. For details, see Are  
Distributions Taxable? in chapter 2 of Pub. 590-B.  
Increase or decrease the amount on line 24 by any  
Line 22  
basis in conversions to Roth, Roth SEP, or Roth SIMPLE  
IRAs and amounts rolled over from a qualified retirement  
plan to a Roth, Roth SEP, or Roth SIMPLE IRA received or  
transferred incident to divorce. Also attach a statement  
similar to the one explained in the last bulleted item under  
Line 7, earlier.  
Figure the amount to enter on line 22 as follows.  
If you didn’t take a Roth IRA distribution before 2023  
(other than an amount rolled over or recharacterized or a  
returned contribution), enter on line 22 the total of all your  
regular contributions to Roth or Roth SIMPLE IRAs for  
1998 through 2023 (excluding rollovers from other Roth,  
Roth SEP, or Roth SIMPLE IRAs and any contributions  
that you had returned to you), adjusted for any  
recharacterizations.  
Line 25b  
If you have no qualified disaster distributions in 2023 from  
a Roth, Roth SEP, or Roth SIMPLE IRA, enter -0- on  
line 25b. If all your distributions in 2023 from Roth, Roth  
SEP, or Roth SIMPLE IRAs are qualified disaster  
distributions, enter the amount from line 25a on line 25b. If  
you have distributions in 2023 unrelated to qualified  
disasters, as well as qualified disaster distributions, you  
will need to multiply the amount on line 25a by a fraction.  
The numerator of the fraction is your total qualified  
disaster distributions, and the denominator is the amount  
from Form 8606, line 21.  
If you did take such a distribution before 2023, see the  
figure the amount to enter.  
Increase the amount on line 22 by any amount rolled in  
from a designated Roth, Roth SEP, or Roth SIMPLE  
account that is treated as investment in the contract.  
Increase or decrease the amount on line 22 by any  
basis in regular contributions received or transferred  
incident to divorce. Also attach a statement similar to the  
one explained in the last bulleted item under Line 7,  
earlier.  
Example 1. Your main home was in Delaware during  
the Delaware Remnants of Hurricane Ida (DR-4627-DE),  
which began September 1, 2021. You sustained an  
economic loss because of that disaster. The end date for  
making distributions for this disaster is June 26, 2023. In  
January 2023, a qualified disaster distribution was made  
to you from your Roth IRA in the amount of $22,000 that  
you reported on 2023 Form 8915-F (2021 disasters).  
$22,000 was the maximum amount of qualified disaster  
distributions that could be made for that disaster. In May  
2023, an $11,000 distribution, unrelated to a qualified  
disaster, was made to you from your Roth IRA (that you  
did not roll over). You will report total distributions of  
$33,000 on Form 8606, line 19. You have no first-time  
homebuyer expenses reported on line 20, so you would  
also enter $33,000 on line 21. You will then complete lines  
22 through 24 as instructed. Form 8606, line 25a, shows  
an amount of $30,000. You will enter $20,000 ($30,000 ×  
$22,000/$33,000) on line 25b. You will also enter $20,000  
on 2023 Form 8915-F (2021 disasters), line 19.  
Increase the amount on line 22 by the amounts  
received as a military gratuity or Servicemembers’ Group  
Life Insurance (SGLI) payment that was rolled over to your  
Roth, Roth SEP, or Roth SIMPLE IRA.  
Line 23  
Generally, there is an additional 10% tax on 2023  
distributions from a Roth or Roth SEP IRA (25% tax on  
distributions from a Roth SIMPLE IRA) that are shown on  
line 23. You will need to complete lines 1 through 4 of  
Form 5329 to determine the amounts from the Roth, Roth  
SEP, or Roth SIMPLE IRAs that are subject to the  
additional tax. See the instructions for Form 5329, Part I,  
for details and exceptions.  
Line 24  
Figure the amount to enter on line 24 as follows.  
If you have never made a Roth, Roth SEP, or Roth  
SIMPLE IRA conversion or rolled over an amount from a  
Instructions for Form 8606 (2023)  
11  
Example 2. Your main home was in California during  
the California Severe Winter Storms, Flooding,  
on 2023 Form 8915-F (2021 disasters), line 19; and  
$10,000 ($30,000 × $11,000/$33,000) on 2023 Form  
8915-F (2022 disasters), line 19.  
Landslides, and Mudslides (DR-4683-CA), which began  
December 27, 2022. You sustained economic losses  
because of that disaster. The end date for making  
qualified disaster distributions for this disaster is July 12,  
2023. On January 29, 2023, qualified disaster  
Privacy Act and Paperwork Reduction  
Act Notice  
We ask for the information on this form to carry out the  
Internal Revenue laws of the United States. We need this  
information to ensure that you are complying with these  
laws and to allow us to figure and collect the right amount  
of tax. You are required to give us this information if you  
made certain contributions or received certain  
distributions were made to you from your Roth IRA in the  
amount of $7,500 that you reported on 2023 Form 8915-F  
(2022 disasters). In September 2023, a $2,500  
distribution, unrelated to a qualified disaster, was made to  
you from your Roth IRA (that you did not roll over). You will  
report total distributions of $10,000 on Form 8606, line 19.  
You have no first-time homebuyer expenses reported on  
line 20, so you would also enter $10,000 on line 21. You  
will then complete lines 22 through 24 as instructed. Form  
8606, line 25a, shows an amount of $8,000. You will enter  
$6,000 ($8,000 × $7,500/$10,000) on line 25b. You will  
also enter $6,000 on 2023 Form 8915-F (2022 disasters),  
line 19.  
distributions from qualified plans, including IRAs and other  
tax-favored accounts. Our legal right to ask for the  
information requested on this form is sections 6001, 6011,  
6012(a), and 6109 and their regulations. If you do not  
provide this information, or you provide incomplete or false  
information, you may be subject to penalties.  
Example 3. Your main home was in California during  
the California Wildfires (DR-4610-CA), which began July  
14, 2021; and the California Severe Winter Storms,  
Flooding, Landslides, and Mudslides (DR-4683-CA),  
which began December 27, 2022. You sustained  
You are not required to provide the information  
requested on a form that is subject to the Paperwork  
Reduction Act unless the form displays a valid OMB  
control number. Books or records relating to a form or its  
instructions must be retained as long as their contents  
may become material in the administration of any Internal  
Revenue law. Generally, tax returns and return information  
are confidential, as required by section 6103. However, we  
may give the information to the Department of Justice for  
civil and criminal litigation, and to cities, states, the District  
of Columbia, and U.S. commonwealths and territories to  
carry out their tax laws. We may also disclose this  
information to other countries under a tax treaty, to federal  
and state agencies to enforce federal nontax criminal  
laws, or to federal law enforcement and intelligence  
agencies to combat terrorism.  
economic losses because of each of those disasters. The  
end dates for making distributions for those disasters are  
June 26, 2023, and July 12, 2023, respectively. On May  
26, 2023, and June 29, 2023, qualified disaster  
distributions were made to you from your Roth IRA in the  
amount of $22,000 and $11,000 that you reported on  
2023 Form 8915-F (2021 disasters) and 2023 Form  
8915-F (2022 disasters), respectively. $22,000 was the  
maximum amount of qualified disaster distributions that  
could be made for the 2021 disaster. After those  
distributions, in September 2023, a $5,500 distribution,  
unrelated to a qualified disaster, was made to you from  
your Roth IRA (that you did not roll over). You will report  
total distributions of $38,500 on Form 8606, line 19. You  
have no first-time homebuyer expenses reported on  
line 20, so you would also enter $38,500 on line 21. You  
will then complete lines 22 through 24 as instructed. Form  
8606, line 25a, shows an amount of $35,000. You will  
enter $30,000 ($35,000 × $33,000/$38,500) on line 25b.  
You will also enter $20,000 ($30,000 × $22,000/$33,000)  
The average time and expenses required to complete  
and file this form will vary depending on individual  
circumstances. For the estimated averages, see the  
instructions for your income tax return.  
If you have suggestions for making this form simpler,  
we would be happy to hear from you. See the instructions  
for your income tax return.  
12  
Instructions for Form 8606 (2023)  
Before you begin, see the line 22 worksheet and line 24 chart below.  
Basis in Regular Roth IRA Contributions Worksheet—Line 22  
Before you begin: You will need your Form 8606 for the most recent year prior to 2023 when you received a distribution.  
Note. Don’t complete this worksheet if you never received a distribution from your Roth IRAs prior to 2023.  
1. Enter the most recent year prior to 2023 you reported distributions on  
Form 8606 (for example, 2ꢀ0ꢀ1ꢀ9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.  
2. Enter your basis in Roth IRA contributions reported on Form 8606 for the  
year entered on line 1 (see Table 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2.  
3.  
4.  
5.  
6.  
3. Enter your Roth IRA distributions* reported on Form 8606 for the year  
entered on line 1 (see Table 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
4. Subtract line 3 from line 2. Enter -0- if the resulting amount is zero or  
less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
5. Enter the total of all your regular contributions** to Roth IRAs after the  
year entered on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
6. Add lines 4 and 5. Enter this amount on your 2022 Form 8606,  
line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
* Excluding rollovers, recharacterizations, and contributions that you had returned to you.  
** Excluding rollovers, conversions, and any contributions that you had returned to you.  
Table 1 for Line 2 Above  
IF the year entered on line 1 was . . .  
THEN enter on line 2 the amount from . . .  
2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, 2013, 2012, 2011,  
2009, 2008, 2007, 2006, 2005, or 2004  
Form 8606, line 22.  
2010  
Form 8606, line 29.  
Form 8606, line 20.  
Form 8606, line 18d.  
Form 8606, line 19c.  
2003, 2002, 2001  
2000 or 1999  
1998  
Table 2 for Line 3 Above  
IF the year entered on line 1 was . . .  
THEN enter on line 3 the amount from . . .  
2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, 2013, 2012, 2011,  
2009, 2008, 2007, 2006, 2005, 2004, 2003, 2002, or 2001  
Form 8606, line 19.  
2010  
Form 8606, line 26.  
Form 8606, line 17.  
Form 8606, line 18.  
2000 or 1999  
1998  
Instructions for Form 8606 (2023)  
13  
     
Basis in Roth IRA Conversions and Rollovers From Qualified Retirement Plans  
to Roth IRAs—Line 24  
IF the most recent year prior to 2023 in  
which you had a distribution1 in excess of  
your basis in contributions was . . .  
THEN enter on Form 8606, line 24 . . .  
PLUS the sum of the amounts on . . .  
2022  
line 16 of your 2023 Form 8606 and  
certain rollovers3 reported on your  
2023 return.  
the excess, if any, of your 2022 Form 8606, line 24, over  
line 232 of that Form 8606  
(your 2022 Form 8606, line 22, was less than  
line 19 of that Form 8606)  
2021  
line 16 of your 2022 Form 8606 and  
certain rollovers3 reported on your  
2022 and 2023 returns.  
the excess, if any, of your 2021 Form 8606, line 24, over  
line 232 of that Form 8606  
(your 2021 Form 8606, line 22, was less than  
line 19 of that Form 8606)  
2020  
line 16 of your 2021 Form 8606 and  
certain rollovers3 reported on your  
2021 through 2023 returns.  
the excess, if any, of your 2020 Form 8606, line 24, over  
line 232 of that Form 8606  
(your 2020 Form 8606, line 22, was less than  
line 19 of that Form 8606)  
line 16 of your 2020 through 2023  
Forms 8606 and certain rollovers3  
reported on your 2020 through 2023  
returns.  
2019  
the excess, if any, of your 2019 Form 8606, line 24, over  
line 232 of that Form 8606  
(your 2019 Form 8606, line 22, was less than  
line 19 of that Form 8606)  
line 16 of your 2019 through 2023  
Forms 8606 and certain rollovers3  
reported on your 2019 through 2023  
tax returns.  
2018  
the excess, if any, of your 2018 Form 8606, line 24, over  
line 232 of that Form 8606  
(your 2018 Form 8606, line 22, was less than  
line 19 of that Form 8606)  
line 16 of your 2018 through 2023  
Forms 8606 and certain rollovers3  
reported on your 2018 through 2023  
tax returns.  
2017  
the excess, if any, of your 2017 Form 8606, line 24, over  
line 232 of that Form 8606  
(your 2017 Form 8606, line 22, was less than  
line 19 of that Form 8606)  
line 16 of your 2017 through 2023  
Forms 8606 and certain rollovers3  
reported on your 2017 through 2023  
tax returns.  
2016  
the excess, if any, of your 2016 Form 8606, line 24, over  
line 232 of that Form 8606  
(your 2016 Form 8606, line 22, was less than  
line 19 of that Form 8606)  
line 16 of your 2016 through 2023  
Forms 8606 and certain rollovers3  
reported on your 2016 through 2023  
tax returns.  
2015  
the excess, if any, of your 2015 Form 8606, line 24, over  
line 232 of that Form 8606  
(your 2015 Form 8606, line 22, was less than  
line 19 of that Form 8606)  
line 16 of your 2015 through 2023  
Forms 8606 and certain rollovers3  
reported on your 2015 through 2023  
tax returns.  
2014  
the excess, if any, of your 2014 Form 8606, line 24, over  
line 232 of that Form 8606  
(your 2014 Form 8606, line 22, was less than  
line 19 of that Form 8606)  
line 16 of your 2014 through 2023  
Forms 8606 and certain rollovers3  
reported on your 2014 through 2023  
tax returns.  
2013  
the excess, if any, of your 2013 Form 8606, line 24, over  
line 232 of that Form 8606  
(your 2013 Form 8606, line 22, was less than  
line 19 of that Form 8606)  
line 16 of your 2013 through 2023  
Forms 8606 and certain rollovers3  
reported on your 2013 through 2023  
tax returns.  
2012  
the excess, if any, of your 2012 Form 8606, line 24, over  
line 232 of that Form 8606  
(your 2012 Form 8606, line 22, was less than  
line 19 of that Form 8606)  
line 16 of your 2012 through 2023  
Forms 8606 and certain rollovers3  
reported on your 2012 through 2023  
tax returns.  
2011  
the excess, if any, of your 2011 Form 8606, line 24, over  
line 232 of that Form 8606  
(your 2011 Form 8606, line 22, was less than  
line 19 of that Form 8606)  
line 16 of your 2011 through 2023  
Forms 8606 and certain rollovers3  
reported on your 2011 through 2023  
tax returns;  
the excess, if any, of your 2010 Form 8606, line 31, over  
line 30 of that Form 8606  
OR  
2010  
line 16 of your 2011 through 2023  
Forms 8606; lines 16 and 21 of your  
2010 Form 86064 if you didn’t check  
the box on line 19 or 24 of your 2010  
Form 8606; and certain rollovers3  
reported on your 2011 through 2023  
tax returns.  
(your 2010 Form 8606, line 29, was less than  
line 26 of that Form 8606)  
(refigure line 30 without taking into account any amount  
entered on Form 8606, line 27)  
line 16 of your 2010 through 2023  
Forms 8606; line 21 of your 2010 Form  
8606;4 and certain rollovers3 reported  
on your 2011 through 2023 tax returns.  
2009  
the excess, if any, of your 2009 Form 8606, line 24, over  
line 232 of that Form 8606  
(your 2009 Form 8606, line 22, was less than  
line 19 of that Form 8606)  
line 16 of your 2009 through 2023  
Forms 8606; line 21 of your 2010 Form  
8606;4 and certain rollovers3 reported  
on your 2009 and 2011 through 2023  
tax returns.  
2008  
the excess, if any, of your 2008 Form 8606, line 24, over  
line 232 of that Form 8606  
(your 2008 Form 8606, line 22, was less than  
line 19 of that Form 8606)  
1 Excluding rollovers, recharacterizations, and contributions that you had returned to you.  
2 Refigure line 23 without taking into account any amount entered on Form 8606, line 20.  
3 Amounts rolled over from qualified retirement plans to Roth, Roth SEP, or Roth SIMPLE IRAs from your Form 1040, 1040-SR, or 1040-NR, line 5a, for 2020 through  
2023 returns; Form 1040 or 1040-SR, line 4c, for 2019 returns; Form 1040, line 4a, for 2018 returns, and line 16a for 2017 and earlier returns; Form 1040A, line 12a  
(Form 1040A was retired in 2018); or Form 1040-NR, line 17a, for 2019 and earlier returns. Roth SEP and Roth SIMPLE IRAs were introduced on January 1, 2023.  
4 Don’t include any in-plan Roth rollovers entered on line 21.  
14  
Instructions for Form 8606 (2023)  
 
Basis in Roth IRA Conversions and Rollovers From Qualified Retirement Plans  
to Roth IRAs—Line 24 (continued)  
IF the most recent year prior to 2023 in  
which you had a distribution1 in excess of  
your basis in contributions was . . .  
THEN enter on Form 8606, line 24 . . .  
PLUS the sum of the amounts on . . .  
line 16 of your 2008 through 2023  
Forms 8606; line 21 of your 2010 Form  
8606;4 and certain rollovers3 reported  
on your 2008, 2009, and 2011 through  
2023 tax returns.  
2007  
the excess, if any, of your 2007 Form 8606, line 24, over  
line 232 of that Form 8606  
(your 2007 Form 8606, line 22, was less than  
line 19 of that Form 8606)  
line 16 of your 2007 through 2023  
Forms 8606; line 21 of your 2010 Form  
8606;4 and certain rollovers3 reported  
on your 2008, 2009, and 2011 through  
2023 tax returns.  
2006  
the excess, if any, of your 2006 Form 8606, line 24, over  
line 232 of that Form 8606  
(your 2006 Form 8606, line 22, was less than  
line 19 of that Form 8606)  
line 16 of your 2006 through 2023  
Forms 8606; line 21 of your 2010 Form  
8606;4 and certain rollovers3 reported  
on your 2008, 2009, and 2011 through  
2023 tax returns.  
2005  
the excess, if any, of your 2005 Form 8606, line 24, over  
line 232 of that Form 8606  
(your 2005 Form 8606, line 22, was less than  
line 19 of that Form 8606)  
line 16 of your 2005 through 2023  
Forms 8606; line 21 of your 2010 Form  
8606;4 and certain rollovers3 reported  
on your 2008, 2009, and 2011 through  
2023 tax returns.  
2004  
the excess, if any, of your 2004 Form 8606, line 24, over  
line 232 of that Form 8606  
(your 2004 Form 8606, line 22, was less than  
line 19 of that Form 8606)  
line 16 of your 2004 through 2023  
Forms 8606; line 21 of your 2010 Form  
8606;4 and certain rollovers3 reported  
on your 2008, 2009, and 2011 through  
2023 tax returns.  
2003  
(you had an amount on your 2003 Form 8606,  
line 21)  
the excess, if any, of your 2003 Form 8606, line 22, over  
line 21 of that Form 8606  
line 16 of your 2003 through 2023  
Forms 8606; line 21 of your 2010 Form  
8606;4 and certain rollovers3 reported  
on your 2008, 2009, and 2011 through  
2023 tax returns.  
2002  
(you had an amount on your 2002 Form 8606,  
line 21)  
the excess, if any, of your 2002 Form 8606, line 22, over  
line 21 of that Form 8606  
line 16 of your 2002 through 2023  
Forms 8606; line 21 of your 2010 Form  
8606;4 and certain rollovers3 reported  
on your 2008, 2009, and 2011 through  
2023 tax returns.  
2001  
(you had an amount on your 2001 Form 8606,  
line 21)  
the excess, if any, of your 2001 Form 8606, line 22, over  
line 21 of that Form 8606  
line 16 of your 2001 through 2023  
Forms 8606; line 21 of your 2010 Form  
8606;4 and certain rollovers3 reported  
on your 2008, 2009, and 2011 through  
2023 tax returns.  
2000  
(you had an amount on your 2000 Form 8606,  
line 19)  
the excess, if any, of your 2000 Form 8606, line 25, over  
line 19 of that Form 8606  
line 14c of your 2000 Form 8606;  
line 16 of your 2001 through 2023  
Forms 8606; line 21 of your 2010 Form  
8606;4 and certain rollovers3 reported  
on your 2008, 2009, and 2011 through  
2023 tax returns.  
1999  
(you had an amount on your 1999 Form 8606,  
line 19)  
the excess, if any, of your 1999 Form 8606, line 25, over  
line 19 of that Form 8606  
line 14c of your 1999 and 2000 Forms  
8606; line 16 of your 2001 through  
1998  
(you had an amount on your 1998 Form 8606,  
line 20)  
the excess, if any, of your 1998 Form 8606, line 14c, over 2023 Forms 8606; line 21 of your 2010  
line 20 of that Form 8606  
Form 8606;4 and certain rollovers3  
reported on your 2008, 2009, and 2011  
through 2023 tax returns.  
line 14c of your 1998 through 2000  
Forms 8606; line 16 of your 2001  
through 2023 Forms 8606; line 21 of  
your 2010 Form 8606;4 and certain  
rollovers3 reported on your 2008, 2009,  
and 2011 through 2023 tax returns.  
Didn’t have such a distribution in excess of  
your basis in contributions  
the amount from your 2023 Form 8606, line 16  
1 Excluding rollovers, recharacterizations, and contributions that you had returned to you.  
2 Refigure line 23 without taking into account any amount entered on Form 8606, line 20.  
3 Amounts rolled over from qualified retirement plans to Roth, Roth SEP, or Roth SIMPLE IRAs from your Form 1040, 1040-SR, or 1040-NR, line 5a, for 2020 through  
2023 returns; Form 1040 or 1040-SR, line 4c, for 2019 returns; Form 1040, line 4a, for 2018 returns, and line 16a for 2017 and earlier returns; Form 1040A,  
line 12a (Form 1040A was retired in 2018); or Form 1040-NR, line 17a, for 2019 and earlier returns. Roth SEP and Roth SIMPLE IRAs were introduced on January  
1, 2023.  
4 Don’t include any in-plan Roth rollovers entered on line 21.  
Instructions for Form 8606 (2023)  
15