U.S. Individual Income Tax Return

2011

Department of the Treasury
Internal Revenue Service

Instructions for Form 8606
Nondeductible IRAs
Section references are to the Internal
Revenue Code unless otherwise noted.

Form 1040, line 32; Form 1040A, line
17; or Form 1040NR, line 32.

What’s New

File Form 8606 if any of the following
apply.
• You made nondeductible
contributions to a traditional IRA for
2011, including a repayment of a
qualified reservist distribution.
• You received distributions from a
traditional, SEP, or SIMPLE IRA in
2011 and your basis in traditional IRAs
is more than zero. For this purpose, a
distribution does not include a rollover,
qualified charitable distribution,
one-time distribution to fund an HSA,
conversion, recharacterization, or return
of certain contributions.
• You converted an amount from a
traditional, SEP, or SIMPLE IRA to a
Roth IRA in 2011 (unless you
recharacterized the entire
conversion — see Recharacterizations,
later).
• You received distributions from a
Roth IRA in 2011 (other than a rollover,
recharacterization, or return of certain
contributions — see the instructions for
Part III, later).
• You received a distribution from your
designated Roth account that is
allocable to a 2010 in-plan Roth rollover
(only if the in-plan Roth rollover is
included in income in 2011 and 2012).
See the instructions for Part IV, later.
• You made a repayment of a qualified
disaster recovery assistance or
qualified recovery assistance
distribution that is attributable to
previously nondeductible contributions.
• You received a distribution from an
inherited Roth IRA that was not a
qualified distribution or from an
inherited traditional IRA that has basis
or you rolled over an inherited plan
account to a Roth IRA. You may need
to file more than one Form 8606; see
Pub. 590 for more information.

General Instructions Who Must File
Modified AGI limit for Roth IRA
contributions increased. You can
contribute to a Roth IRA for 2011 only if
your 2011 modified adjusted gross
income (AGI) for Roth IRA purposes is
less than:
• $179,000 if married filing jointly or
qualifying widow(er),
• $122,000 if single, head of
household, or married filing separately
and you did not live with your spouse at
any time in 2011, or
• $10,000 if married filing separately
and you lived with your spouse at any
time in 2011.
See Roth IRAs, later.
Future developments. The IRS has
created a page on IRS.gov for
information about Form 8606 and its
instructions, at www.irs.gov/form8606.
Information about any future
developments affecting Form 8606
(such as legislation enacted after we
release it) will be posted on that page.

Purpose of Form

Use Form 8606 to report:
• Nondeductible contributions you
made to traditional IRAs;
• Distributions from traditional, SEP, or
SIMPLE IRAs, if you have ever made
nondeductible contributions to
traditional IRAs;
• Distributions from Roth IRAs;
• Conversions from traditional, SEP, or
SIMPLE IRAs to Roth IRAs; and
• Certain distributions from designated
Roth accounts allocable to in-plan Roth
rollovers.
Additional information. See Pub.
590 for more details on IRAs. See Pub.
575 for more details on in-plan Roth
rollovers and qualified retirement plans.
If you received distributions from
TIP a traditional, SEP, or SIMPLE
IRA in 2011 and you have never
made nondeductible contributions
(including nontaxable amounts you
rolled over from a qualified retirement
plan) to traditional IRAs, do not report
the distributions on Form 8606. Instead,
see the instructions for Form 1040,
lines 15a and 15b; Form 1040A, lines
11a and 11b; or Form 1040NR, lines
16a and 16b. Also, to find out if any of
your contributions to traditional IRAs
are deductible, see the instructions for
Dec 20, 2011

Note. If you recharacterized a 2011
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.
You do not have to file Form
TIP 8606 solely to report regular
contributions to Roth IRAs. But
see What Records Must I Keep, later.

When and Where To File

File Form 8606 with your 2011 Form
1040, 1040A, or 1040NR. If you are not
required to file an income tax return but
Cat. No. 25399E

are required to file Form 8606, sign
Form 8606 and send it to the Internal
Revenue Service at the same time and
place you would otherwise file Form
1040, 1040A, or 1040NR.

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 2011 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 for
more details.

Traditional IRAs

For purposes of Form 8606, a
traditional IRA is an individual
retirement account or an individual
retirement annuity other than a SEP,
SIMPLE, or Roth IRA.
Contributions. An overall contribution
limit applies to traditional IRAs and
Roth 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.
Basis. Your basis in traditional IRAs is
the total of all your nondeductible
contributions and nontaxable amounts
included in rollovers made to traditional
IRAs minus the total of all your
nontaxable distributions, adjusted if
necessary (see the instructions for line
2, later).

!

CAUTION

Keep track of your basis to
figure the nontaxable part of
your future distributions.

SEP IRAs

A simplified employee pension (SEP) is
an employer-sponsored plan under
which an employer can make
contributions to traditional IRAs for its
employees. If you make contributions to
that IRA (excluding employer
contributions you make if you are
self-employed), they are treated as
contributions to a traditional IRA and
may be deductible or nondeductible.
SEP IRA distributions are reported in
the same manner as traditional IRA
distributions.

SIMPLE IRAs

Your participation in your employer’s
SIMPLE IRA plan does not prevent you
from making contributions to a
traditional or Roth IRA.

Roth IRAs

A Roth IRA is similar to a traditional
IRA, but has the following features.
• Contributions are never deductible.
• Contributions can be made after the
owner reaches age 701/2.
• No minimum distributions are
required during the Roth IRA owner’s
lifetime.
• Qualified distributions are generally
not includible in income. However, see
Certain qualified distributions (other
than qualified first-time homebuyer
distributions), later, for an exception.
Qualified distribution. Generally, a
qualified distribution is any distribution
made:
• On or after age 591/2,
• Upon death,
• Due to disability, or
• For qualified first-time homebuyer
expenses.
Exception. Any distribution made
during the 5-year period beginning with
the first year for which you made a
Roth IRA contribution or conversion
(rollover in the case of a qualified
retirement plan) is not a qualified
distribution, and may be taxable.
Contributions. You can contribute to
a Roth IRA for 2011 only if your 2011
modified adjusted gross income (AGI)
for Roth IRA purposes is less than:
• $10,000 if married filing separately
and you lived with your spouse at any
time in 2011,

Maximum Roth IRA Contribution
Worksheet

• $179,000 if married filing jointly or

qualifying widow(er), or
• $122,000 if single, head of
household, or if married filing
separately and you did not live with
your spouse at any time in 2011.
Use the Maximum Roth IRA
Contribution Worksheet below to figure
the maximum amount you can
contribute to a Roth IRA for 2011. If you
are married filing jointly, complete the
worksheet separately for you and your
spouse.

!

If you contributed too much, see
Recharacterizations, later.

CAUTION

Modified AGI for Roth IRA purposes.
First, figure your AGI (Form 1040, line
38; Form 1040A, line 22; or Form
1040NR, line 37). Then, refigure it by:
1. Subtracting the following.
a. Roth IRA conversions included
on Form 1040, line 15b; Form 1040A,
line 11b; or Form 1040NR, line 16b.
b. Roth IRA rollovers from qualified
retirement plans included on Form
1040, line 16b; Form 1040A, line 12b;
or Form 1040NR, line 17b.
2. Adding the following.
a. IRA deduction from Form 1040,
line 32; Form 1040A, line 17; or Form
1040NR, line 32.
b. Student loan interest deduction
from Form 1040, line 33; Form 1040A,
line 18; or Form 1040NR, line 33.

Keep for Your Records

Caution: If married filing jointly and the combined taxable compensation (defined on this
page) for you and your spouse is less than $10,000 ($11,000 if one spouse is 50 or older
at the end of 2011; $12,000 if both spouses are 50 or older at the end of 2011), do not
use this worksheet. Instead, see Pub. 590 for special rules.
1. If married filing jointly, enter $5,000 ($6,000 if age 50 or older at
the end of 2011). All others, enter the smaller of $5,000
($6,000 if age 50 or older at the end of 2011) or your taxable
compensation (defined on this page) . . . . . . . . . . . . . . . . . .
2. Enter your total contributions to traditional IRAs for 2011 . . . . .
3. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Enter: $179,000 if married filing jointly or qualifying widow(er);
$10,000 if married filing separately and you lived with your
spouse at any time in 2011. All others, enter $122,000 . . . . . .
5. Enter your modified AGI for Roth IRA purposes (see this page)
6. Subtract line 5 from line 4. If zero or less, stop here; you may
not contribute to a Roth IRA for 2011. See
Recharacterizations, later, if you made Roth IRA contributions
for 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. If line 4 above is $122,000, 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 . . . . . . . . . . . .
8. Divide line 6 by line 7 and enter the result as a decimal
(rounded to at least 3 places). If the result is 1.000 or more,
enter 1.000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Multiply line 1 by line 8. If the result is not 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 . . . .
10. Maximum 2011 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 2011 . . . .

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1.
2.
3.
4.
5.

6.
7.
8.
9.
10.

c. Tuition and fees deduction from
Form 1040, line 34; or Form 1040A,
line 19.
d. Domestic production activities
deduction from Form 1040, line 35; or
Form 1040NR, line 34.
e. Exclusion of interest from Form
8815, Exclusion of Interest From Series
EE and I U.S. Savings Bonds Issued
After 1989.
f. Exclusion of employer-provided
adoption benefits from Form 8839,
Qualified Adoption Expenses.
g. Foreign earned income exclusion
from Form 2555, Foreign Earned
Income, or Form 2555-EZ, Foreign
Earned Income Exclusion.
h. Foreign housing exclusion or
deduction from Form 2555.
When figuring modified AGI for
Roth IRA purposes, you may
CAUTION have to refigure items based 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 for details.
Distributions. See the instructions for
Part III, later.

!

Overall Contribution Limit for
Traditional and Roth IRAs

If you are not married filing jointly, your
limit on contributions to traditional and
Roth IRAs is generally the smaller of
$5,000 ($6,000 if age 50 or older at the
end of 2011) or your taxable
compensation (defined below). If you
are married filing jointly, your
contribution limit is generally $5,000
($6,000 if age 50 or older at the end of
2011) and your spouse’s contribution
limit is $5,000 ($6,000 if age 50 or older
at the end of 2011) as well. But if the
combined taxable compensation of both
you and your spouse is less than
$10,000 ($11,000 if one spouse is 50 or
older at the end of 2011; $12,000 if
both spouses are 50 or older at the end
of 2011), see Pub. 590 for special
rules. This limit does not apply to
employer contributions to a SEP or
SIMPLE IRA.
Note. Rollovers, Roth IRA
conversions, Roth IRA rollovers from
qualified retirement plans, and
repayments of qualified disaster
recovery assistance, qualified recovery
assistance, and qualified reservist
distributions do not affect your
contribution limit.
The amount you can contribute
to a Roth IRA may also be
CAUTION limited by your modified AGI
(see Contributions and the Maximum
Roth IRA Contribution Worksheet,
earlier).
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 Form W-2, box

!

Instructions for Form 8606 (2011)

1, or in Form 1099-MISC, box 7, do not
include that distribution in taxable
compensation. The distribution should
be shown in (a) Form W-2, box 11, (b)
Form W-2, box 12, with code Z, or (c)
Form 1099-MISC, box 15b. If it is not,
contact your employer for the amount
of the distribution.
• Nontaxable combat pay if you were a
member of the 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) reduced by
your deduction for contributions made
on your behalf to retirement plans and
the deductible part of your
self-employment tax.
• Alimony and separate maintenance.
See Pub. 590 for details.

Recharacterizations

Generally, you can recharacterize
(correct) an IRA contribution, Roth IRA
conversion, or a Roth IRA rollover from
a qualified retirement plan 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 generally must 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). Write “Filed pursuant to section
301.9100-2” on the amended return.
Reporting recharacterizations. Any
recharacterized conversion or Roth IRA
rollover from a qualified retirement plan
will be treated as though the conversion
or rollover had not occurred. Any
recharacterized contribution will be
treated as having been originally
contributed to the second IRA, not the
first IRA. The amount transferred must
include related earnings or be reduced
by any loss. In most cases, the related
earnings that you must transfer are
figured by your IRA trustee or
custodian. If you need to figure the
related earnings, see How Do You
Recharacterize a Contribution? in Pub.
590. Any earnings or loss that occurred
in the first IRA will be treated as having
occurred in the second IRA. You
cannot deduct any loss that occurred
while the funds were in the first IRA.
Also, you cannot take a deduction for a
contribution to a traditional IRA if the
amount is later recharacterized. The
following discussion explains how to
report the four different types of
recharacterizations, including the
statement that must be attached to your
return explaining the recharacterization.
Instructions for Form 8606 (2011)

1. You converted an amount from a
traditional, SEP, or SIMPLE IRA to a
Roth IRA in 2011 and later
recharacterized all or part of the
amount back to a traditional, SEP, or
SIMPLE IRA. If you only
recharacterized part of the amount
converted, report the amount not
recharacterized on Form 8606. If you
recharacterized the entire amount, do
not report the recharacterization on
Form 8606. In either case, attach a
statement to your return explaining the
recharacterization and include the
amount converted from the traditional,
SEP, or SIMPLE IRA in the total on
Form 1040, line 15a; Form 1040A, line
11a; or Form 1040NR, line 16a. If the
recharacterization occurred in 2011,
also include the amount transferred
back from the Roth IRA on that line. If
the recharacterization occurred in 2012,
report the amount transferred only in
the attached statement, and not on
your 2011 or 2012 tax return (a 2012
Form 1099-R should be sent to you by
January 31, 2013, stating that you
made a recharacterization of an amount
converted in the prior year).
Example. You are married filing
jointly and converted $20,000 from your
traditional IRA to a new Roth IRA on
May 20, 2011. On April 7, 2012, you
decide to recharacterize the
conversion. The value of the Roth IRA
on that date is $19,000. You
recharacterize the conversion by
transferring that entire amount to a
traditional IRA in a trustee-to-trustee
transfer. You report $20,000 on Form
1040, line 15a. You do not include the
$19,000 on line 15a because it did not
occur in 2011 (you also do not report
that amount on your 2012 return
because it does not apply to the 2012
tax year). You attach a statement to
Form 1040 explaining that (a) you
made a conversion of $20,000 from a
traditional IRA on May 20, 2011, and
(b) you recharacterized the entire
amount, which was then valued at
$19,000, back to a traditional IRA on
April 7, 2012.
2. You made a contribution to a
traditional IRA and later recharacterized
part or all of it 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, do not report the
contribution on Form 8606. In either
case, attach a statement to your return
explaining the recharacterization. If the
recharacterization occurred in 2011,
include the amount transferred from the
traditional IRA on Form 1040, line 15a;
Form 1040A, line 11a; or Form
1040NR, line 16a. If the
recharacterization occurred in 2012,
report the amount transferred only in
the attached statement.
Example. You are single, covered
by a retirement plan, and you
contributed $4,000 to a new traditional
IRA on May 27, 2011. On February 24,

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2012, you determine that your 2011
modified AGI will limit your traditional
IRA deduction to $1,000. The value of
your traditional IRA on that date is
$4,400. You decide to recharacterize
$3,000 of the traditional IRA
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 Form 1040. You are not
required to file Form 8606, but you
must attach a statement to your return
explaining the recharacterization. The
statement indicates that you contributed
$4,000 to a traditional IRA on May 27,
2011; recharacterized $3,000 of that
contribution on February 24, 2012, by
transferring $3,000 plus $300 of related
earnings from your traditional IRA to a
Roth IRA in a trustee-to-trustee
transfer; and that all $1,000 of the
remaining traditional IRA contribution is
deducted on Form 1040. You do not
report the $3,300 distribution from your
traditional IRA on your 2011 Form 1040
because the distribution occurred in
2012. You do not report the distribution
on your 2012 Form 1040 because the
recharacterization related to 2011 and
was explained in an attachment to your
2011 return.
3. You made a contribution to a
Roth IRA and later recharacterized part
or all of it to a traditional IRA. Report
the nondeductible traditional IRA
portion, if any, on Form 8606, Part I. If
you did not recharacterize the entire
contribution, do not report the
remaining Roth IRA portion of the
contribution on Form 8606. Attach a
statement to your return explaining the
recharacterization. If the
recharacterization occurred in 2011,
include the amount transferred from the
Roth IRA on Form 1040, line 15a; Form
1040A, line 11a; or Form 1040NR, line
16a. If the recharacterization occurred
in 2012, report the amount transferred
only in the attached statement, and not
on your 2011 or 2012 tax return.
Example. You are single, covered
by a retirement plan, and you
contributed $4,000 to a new Roth IRA
on June 16, 2011. On December 29,
2011, you determine that your 2011
modified AGI will allow a full traditional
IRA deduction. You decide to
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 Form 1040. You are not required to
file Form 8606, but you must 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, 2011;
recharacterized that contribution on
December 29, 2011, by transferring

$4,200, the balance in the Roth IRA, to
a traditional IRA in a trustee-to-trustee
transfer; and that $4,000 of the
traditional IRA contribution is deducted
on Form 1040. You include the $4,200
distribution on your 2011 Form 1040,
line 15a.
4. You rolled over an amount from a
qualified retirement plan to a Roth IRA
in 2011 and later recharacterized all or
part of the amount to a traditional IRA.
If you only recharacterized part of the
amount rolled over, report the amount
not recharacterized on Form 8606. If
you recharacterized the entire amount,
do not report the recharacterization on
Form 8606. In either case, attach a
statement to your return explaining the
recharacterization and include the
amount of the original rollover on Form
1040, line 16a; Form 1040A, line 12a;
or Form 1040NR, line 17a. If the
recharacterization occurred in 2011,
also include the amount transferred
from the Roth IRA on Form 1040, line
15a; Form 1040A, line 11a; or Form
1040NR, line 16a. If the
recharacterization occurred in 2012,
report the amount transferred only in
the attached statement, and not on
your 2011 or 2012 tax return (a 2012
Form 1099-R should be sent to you by
January 31, 2013, stating that you
made a recharacterization of an amount
in the prior year).
Example. You are single and you
rolled over $50,000 from your 401(k)
plan to a new Roth IRA on July 20,
2011. On March 25, 2012, you decide
to recharacterize the rollover. The value
of the Roth IRA on that date is $49,000.
You recharacterize the rollover by
transferring that entire amount to a
traditional IRA in a trustee-to-trustee
transfer. You report $50,000 on Form
1040, line 16a. You do not include the
$49,000 on line 15a because it did not
occur in 2011 (you also do not report
that amount on your 2012 return
because it does not apply to the 2012
tax year). You are not required to file
Form 8606, but you must attach a
statement to Form 1040 explaining that
(a) you made a rollover of $50,000 from
a 401(k) plan to a Roth IRA on July 20,
2011, and (b) you recharacterized the
entire amount, which was then valued
at $49,000, to a traditional IRA on
March 25, 2012.

Return of IRA
Contributions

If, in 2011 or 2012, you made traditional
IRA contributions or Roth IRA
contributions for 2011 and you had
those contributions returned to you with
any related earnings (or minus any
loss) by the due date (including
extensions) of your 2011 tax return, the
returned contributions are treated as if
they were never contributed. Do not
report the contribution or distribution on
Form 8606 or take a deduction for the
contribution. However, you must report
a distribution that was contributed in

2011 and any related earnings on your
2011 Form 1040, lines 15a and 15b;
Form 1040A, lines 11a and 11b; or
Form 1040NR, lines 16a and 16b.
Attach a statement explaining the
distribution. You cannot deduct any loss
that occurred (see Pub. 590 for an
exception if you withdrew the entire
amount in all your traditional or Roth
IRAs). Also, if you were under age 591/2
at the time of a distribution with related
earnings, you generally are subject to
the additional 10% tax on early
distributions (see Form 5329, Additional
Taxes on Qualified Plans (Including
IRAs) and Other Tax-Favored
Accounts).
If you timely filed your 2011 tax
return without withdrawing a
contribution that you made in 2011, you
can still have the contribution returned
to you within 6 months of the due date
of your 2011 tax return, excluding
extensions. If you do, file an amended
return with “Filed pursuant to section
301.9100-2” written at the top. Report
any related earnings on the amended
return and include an explanation of the
withdrawal. 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).
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 contributions that were returned to
you, see Contributions Returned Before
Due Date of Return in Pub. 590. If you
made a contribution or distribution while
the IRA held the returned contribution,
see Pub. 590.
If you made a contribution for 2010
and you had it returned to you in 2011
as described above, do not report the
distribution on your 2011 tax return.
Instead, report it on your 2010 original
or amended return in the manner
described above.
Example. On May 28, 2011, you
contributed $4,000 to your traditional
IRA. The value of the IRA was $18,000
prior to the contribution. On December
29, 2011, when you are age 57 and the
value of the IRA is $23,600, you realize
you cannot make the entire contribution
because your taxable compensation for
the year will be only $3,000. 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 did
not make any other withdrawals or
contributions. You are not required to
file Form 8606. You deduct the $3,000
remaining contribution on Form 1040.
You include $1,073 on Form 1040, line
15a, and $73 on line 15b. 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

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your tax return, you are not subject to
the additional 6% tax on excess
contributions, reported on Form 5329.
However, because you were under age
591/2 at the time of the distribution, the
$73 of earnings is subject to the
additional 10% tax on early
distributions. You include $7.30 on
Form 1040, line 58.

Return of Excess
Traditional IRA
Contributions

The return (distribution) in 2011 of
excess traditional IRA contributions for
years prior to 2011 is not 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. The total contributions (excluding
rollovers) to your traditional and SEP
IRAs for the year for which the excess
contribution was made did not exceed:
a. $5,000 ($6,000 if age 50 or older
at the end of the year) for 2008, 2009,
or 2010,
b. $4,000 ($5,000 if age 50 or older
at the end of the year) for 2007 or
2006,
c. $4,000 ($4,500 if age 50 or older
at the end of the year) for 2005,
d. $3,000 ($3,500 if age 50 or older
at the end of the year) for years after
2001 and before 2005,
e. $2,000 for years after 1996 and
before 2002, or
f. $2,250 for years before 1997.
If your total IRA contributions for the
year included employer contributions to
a SEP IRA, increase the $5,000
($6,000, if applicable), $4,000 ($5,000
or $4,500, if applicable), $3,000
($3,500, if applicable), $2,000, or
$2,250 by the smaller of the employer
contributions or $49,000 ($46,000 for
2008, $45,000 for 2007, $44,000 for
2006, $42,000 for 2005, $41,000 for
2004, $40,000 for 2003 and 2002,
$35,000 for 2001, or $30,000 for years
before 2001).
3. No deduction was allowable
(without regard to the modified AGI
limitation) or taken for the excess
contributions.
Include the total amount distributed
on Form 1040, line 15a; Form 1040A,
line 11a; or Form 1040NR, line 16a;
and attach a statement to your return
explaining the distribution. See the
example below.
If you meet these conditions and are
otherwise required to file Form 8606:
• Do not take into account the amount
of the withdrawn contributions in
figuring line 2, and
• Do not include the amount of the
withdrawn contributions on line 7.
Example. You are single, you
retired in 2008, and you had no taxable
compensation after 2008. However, you
Instructions for Form 8606 (2011)

made traditional IRA contributions (that
you did not deduct) of $3,000 in 2009
and $4,000 in 2010. In November 2011,
a tax practitioner informed you that you
had made excess contributions for
those years because you had no
taxable compensation. You withdrew
the $7,000 and filed amended returns
for 2009 and 2010 reflecting the
additional 6% tax on excess
contributions on Form 5329. You
include the $7,000 distribution on your
2011 Form 1040, line 15a, enter -0- on
line 15b, and attach a statement to your
return explaining the distribution,
including the fact that you filed
amended returns for 2009 and 2010
and paid the additional 6% tax on the
excess contributions for those years.
The statement indicates that the
distribution is not taxable because (a) it
was made after the due dates of your
2009 and 2010 tax returns, including
extensions, (b) your total IRA
contributions for each year did not
exceed $5,000 ($6,000 if age 50 or
older at the end of the year), and (c)
you did not take a deduction for the
contributions, and no deduction was
allowable because you did not have
any taxable compensation for those
years. The statement also indicates that
the distribution reduced your excess
contributions to -0-, as reflected on your
2011 Form 5329.

Amending Form 8606

After you file your return, you can
change a nondeductible contribution to
a traditional IRA to a deductible
contribution or vice versa. You also
may be able to make a
recharacterization (discussed earlier). If
necessary, complete a new Form 8606
showing the revised information and file
it with Form 1040X, Amended U.S.
Individual Income Tax Return.

Penalty for Not Filing

If you are required to file Form 8606 to
report a nondeductible contribution to a
traditional IRA for 2011, but do not do
so, you must pay a $50 penalty, unless
you can show reasonable cause.

Overstatement Penalty
If you overstate your nondeductible
contributions, you must pay a $100
penalty, unless you can show
reasonable cause.

What Records Must I
Keep?

To verify the nontaxable part of
distributions from your IRAs, including
Roth IRAs, keep a copy of the following
forms and records until all distributions
are made.
• Page 1 of Forms 1040 (or Forms
1040A, 1040NR, or 1040-T) filed for
each year you made a nondeductible
contribution to a traditional IRA.
• Forms 8606 and any supporting
statements, attachments, and
worksheets for all applicable years.
Instructions for Form 8606 (2011)

• Forms 5498 or similar statements

you received each year showing
contributions you made to a traditional
IRA or Roth IRA.
• 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 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. If both you and your
spouse are required to file Form 8606,
file a separate Form 8606 for each of
you.

Part I—Nondeductible
Contributions to
Traditional IRAs and
Distributions From
Traditional, SEP, and
SIMPLE IRAs
Line 1

If you used the IRA Deduction
Worksheet in the Form 1040, 1040NR,
or 1040A instructions, subtract line 12
(line 10 for Form 1040A) of the
worksheet (or the amount you chose to
deduct on Form 1040 or Form 1040NR,
line 32, or Form 1040A, line 17, if less)
from the smaller of line 10 or line 11
(line 8 or line 9 for Form 1040A) of the
worksheet. Enter the result on line 1 of
Form 8606. You cannot deduct the
amount included on line 1.
If you used the worksheet Figuring
Your Reduced IRA Deduction for 2011
in Pub. 590, enter on line 1 of Form
8606 any nondeductible contributions
from the appropriate lines of that
worksheet.
If you did not have any deductible
contributions, you can make
nondeductible contributions up to your
contribution limit. Enter on line 1 of
Form 8606 your nondeductible
contributions.
Include on line 1 any repayment of a
qualified reservist distribution. Also,
include any repayment of a qualified
disaster recovery assistance or
qualified recovery assistance
distribution that is attributable to
previously nondeductible contributions.
Do not 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.

-5-

Line 2

If this is the first year you are required
to file Form 8606, enter -0-. Otherwise,
use the chart on this page to find the
amount to enter on line 2.
However, if you are required to file
this year, you may need to enter an
amount other than -0- or adjust the
amount from the chart if your basis
changed because of any of the
following.
• You had a return of excess traditional
IRA contributions (see Return of
Excess Traditional IRA Contributions,
earlier).
• Incident to divorce, you transferred or
received part or all of a traditional IRA
(see the last bulleted item under Line 7,
later).
• You rolled over any nontaxable
portion of your qualified retirement plan
to a traditional or SEP IRA that was not
previously reported on Form 8606, line
2. Include the nontaxable portion on
line 2.
IF the last Form
THEN enter on line
8606 you filed was 2...
for...
A year after 2000
and before 2011

The amount from
line 14 of that Form
8606

A year after 1992
and before 2001

The amount from
line 12 of that Form
8606

A year after 1988
and before 1993

The amount from
line 14 of that Form
8606

1988

The total of the
amounts on lines 7
and 16 of that Form
8606

1987

The total of the
amounts on lines 4
and 13 of that Form
8606

Line 4

If you made contributions to traditional
IRAs for 2011 in 2011 and 2012 and
you have both deductible and
nondeductible contributions, you can
choose to treat the contributions made
in 2011 first as nondeductible
contributions and then as deductible
contributions, or vice versa.
Example. You made contributions
for 2011 of $2,000 in May 2011 and
$2,000 in January 2012, of which
$3,000 are deductible and $1,000 are
nondeductible. You choose $1,000 of
your contribution in 2011 to be
nondeductible. You enter the $1,000 on
line 1, but not line 4, and it becomes
part of your basis for 2011.
Although the contributions to
traditional IRAs for 2011 that you made
from January 1, 2012, through April 17,
2012, can be treated as nondeductible,
they are not included in figuring the
nontaxable part of any distributions you
received in 2011.

Line 6

Enter the total value of all your
traditional, SEP, and SIMPLE IRAs as
of December 31, 2011, plus any
outstanding rollovers. A statement
should be sent to you by January 31,
2012, showing the value of each IRA
on December 31, 2011. However, if you
recharacterized any amounts, enter on
line 6 the total value, taking into
account all recharacterizations,
including recharacterizations made
after December 31, 2011.
For line 6, a rollover is a tax-free
distribution from one traditional, SEP, or
SIMPLE IRA that is contributed to
another traditional, SEP, or SIMPLE
IRA. The rollover must be completed
within 60 days of receiving the
distribution from the first IRA. An
outstanding rollover is any amount
distributed in 2011 after November 1,
2011, that was rolled over in 2012, but
within the 60-day rollover period.
The IRS may waive the 60-day
requirement if failing to waive it would
be against equity or good conscience,
such as situations where a casualty,
disaster, or other events beyond your
reasonable control prevented you from
meeting the 60-day requirement. Also,
the 60-day period may be extended if
you had a frozen deposit. See Pub. 590
for details.
Note. Do not include a rollover from a
traditional, SEP, or SIMPLE IRA to a
qualified retirement plan even if it was
an outstanding rollover.

Line 7
If you received a distribution in
2011 from a traditional, SEP, or
CAUTION SIMPLE IRA, and you also
made contributions for 2011 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
Distributions Taxable? in chapter 1 of
Pub. 590.
Do not include any of the following
on line 7.
• Distributions that you converted to a
Roth IRA.
• Recharacterizations.
• Distributions that you rolled over by
December 31, 2011, and any
outstanding rollovers included on
line 6.
• 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. For
details, see Pub. 590.
• Distributions that are treated as a
return of excess contributions under

!

Return of Excess Traditional IRA
Contributions, earlier.
• Distributions of excess contributions
due to incorrect rollover information. If
an excess contribution in your
traditional IRA is the result of a rollover
from a qualified retirement plan and the
excess occurred because the
information the plan was required to
give you was incorrect, the distribution
of the excess contribution is not
taxable. Attach a statement to your
return explaining the distribution and
include the amount of the distribution
on Form 1040, line 15a; Form 1040A,
line 11a; or Form 1040NR, line 16a.
See Pub. 590 for more details.
• Distributions that are incident to
divorce. The transfer of part or all of
your traditional, SEP, or SIMPLE IRA to
your spouse under a divorce or
separation agreement is not taxable to
you or your spouse. If this transfer
results in a change in the basis of the
traditional 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 traditional IRA, such as
the amount attributable to
nondeductible contributions. Also,
include the name and social security
number of the other spouse.

Line 8

If, in 2011, you converted any amounts
from traditional, SEP, or SIMPLE IRAs
to a Roth IRA, enter on line 8 the net
amount you converted. To figure that
amount, subtract from the total amount
converted in 2011 any portion that you
recharacterized back to traditional,
SEP, or SIMPLE IRAs in 2011 or 2012
(see Recharacterizations, earlier). Do
not take into account related earnings
that were transferred with the
recharacterized amount or any loss that
occurred while the amount was in the
Roth IRA. See item 1 under Reporting
recharacterizations, earlier, for details.

Line 15

If you were under age 591/2 at the time
you received distributions from your
traditional, SEP, or SIMPLE IRA, there
generally is an additional 10% tax on
the portion of the distribution that is
included in income (25% for a
distribution from a SIMPLE IRA during
the first 2 years). See the Instructions
for Form 1040, line 58, or the
Instructions for Form 1040NR, line 56.

Part II—2011
Conversions From
Traditional, SEP, or
SIMPLE IRAs to Roth
IRAs

Complete Part II if you converted part
or all of your traditional, SEP, or
SIMPLE IRAs to a Roth IRA in 2011,
excluding any portion you

-6-

recharacterized. See item 1 under
Reporting recharacterizations, earlier,
for details.
Limit on number of conversions. If
you converted an amount from a
traditional, SEP, or SIMPLE IRA to a
Roth IRA in 2011 and then
recharacterized the amount back to a
traditional, SEP, or SIMPLE IRA, you
cannot reconvert that amount until the
later of January 1, 2012, or 30 days
after the recharacterization. See Pub.
590 for details.

Line 16

If you did not 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 did not 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.

Part III—Distributions
From Roth IRAs

Complete Part III to figure the taxable
part, if any, of your 2011 Roth IRA
distributions.
Note. If you had a distribution in 2011
and a conversion or rollover in 2010
(that you are including in income in
2011 and 2012), you will also figure the
amount of the 2010 conversion or
rollover to include in your income in
2011 and 2012.
Accelerated income inclusion. If, in
2010, you converted amounts from
traditional, SEP, or SIMPLE IRAs to
your Roth IRA, or you rolled over
amounts from a qualified retirement
plan to a Roth IRA, you were allowed to
include the taxable amount in income in
equal amounts in 2011 and 2012.
However, by receiving a distribution of
those conversion or rollover amounts in
2011, you may be required to include in
your income for 2011 some or all of the
amount attributable to 2012. Lines 26
through 35 will help you figure how
much of your 2010 conversion or
rollover must be included in your
income in 2011.

Line 19

Do not include on line 19 any of the
following.
• Distributions that you rolled over,
including distributions made in 2011
and rolled over after December 31,
2011 (outstanding rollovers).
• Recharacterizations.
• Distributions that are a return of
contributions under Return of IRA
Contributions, earlier.
• Distributions made on or after age
591/2 if you made a contribution
(including a conversion) for 2006 or an
earlier year. However, see Certain
qualified distributions (other than
qualified first-time homebuyer
distributions), later.
Instructions for Form 8606 (2011)

• A one-time distribution to fund an

HSA. For details, see Pub. 969.
• Qualified charitable distributions. For
details, see Pub. 590.
• Distributions made upon death or
due to disability if you made a
contribution (including a conversion) for
2006 or an earlier year. However, see
Certain qualified distributions (other
than qualified first-time homebuyer
distributions) below.
• Distributions that are incident to
divorce. The transfer of part or all of
your Roth IRA to your spouse under a
divorce or separation agreement is not
taxable to you or your spouse.
If, after considering the items above,
you do not have an amount to enter on
line 19, do not complete Part III; your
Roth IRA distribution(s) is not taxable.
Instead, include your total Roth IRA
distribution(s) on Form 1040, line 15a;
Form 1040A, line 11a; or Form
1040NR, line 16a.
Certain qualified distributions (other
than qualified first-time homebuyer
distributions). Enter your qualified
distributions on line 19 only if you
entered amounts on your 2010 Form
8606, lines 20a and 20b or 25a and
25b (not including in-plan Roth rollovers
on lines 25a and 25b). Then complete
the rest of Form 8606, Part III, but enter
-0- on line 25. Since the distribution is a
qualified distribution, the only taxable
part of the distribution is any amount
attributable to the 2010 rollover on line
35.

Line 20

If you had a qualified first-time
homebuyer distribution from your Roth
IRA and you made a contribution
(including a conversion) to a Roth IRA
for 2006 or an earlier year, enter the
amount of your qualified expenses on
line 20, but do not enter more than
$10,000. See the note below if you
entered amounts on your 2010 Form
8606, lines 20a and 20b or 25a and
25b (not including in-plan Roth rollovers
on lines 25a and 25b).
Note. If you had qualified first-time
homebuyer expenses and also entered
amounts on your 2010 Form 8606,
lines 20a and 20b or 25a and 25b (not
including in-plan Roth rollovers on lines
25a and 25b), do not report your
qualified first-time homebuyer expenses
on line 20. Instead, enter -0- on line 20
and use the following instructions for
line 25: On the dotted line to the left of
line 25, enter your qualified first-time
homebuyer expenses (but no more
than $10,000). Add the amount on line
24 to your qualified first-time
homebuyer expenses and subtract the
sum from line 23. If zero or less, enter
-0-. Complete the rest of Part III.

Line 22

Figure the amount to enter on line 22
as follows.
• If you did not take a Roth IRA
distribution before 2011 (other than an
Instructions for Form 8606 (2011)

amount rolled over or recharacterized
or a returned contribution), enter on line
22 the total of all your regular
contributions to Roth IRAs for 1998
through 2011 (excluding rollovers from
other Roth IRAs and any contributions
that you had returned to you), adjusted
for any recharacterizations.
• If you did take such a distribution
before 2011, use the chart on page 9 to
figure the amount to enter.
• Increase the amount on line 22 by
any amount rolled in from a designated
Roth account that is treated as
investment in the contract.
• Increase or decrease the amount on
line 22 by any basis transferred or
received incident to divorce. Also attach
a statement similar to the one
explained in the last bulleted item under
Line 7, earlier.
• Increase the amount on line 22 by
the amounts received as a military
gratuity or SGLI payment that was
rolled over to your Roth IRA.
• Increase the amount on line 22 by
any amount received as qualified
settlement income in connection with
the Exxon Valdez litigation and rolled
over to your Roth IRA.
• Increase the amount on line 22 by
any “airline payments” you received as
a result of your employment with an
airline that you rolled over to your Roth
IRA.

Line 23

Generally, there is an additional 10%
tax on 2011 distributions from a Roth
IRA that are shown on line 23. The
additional tax is figured on Form 5329,
Part I. See the instructions for Form
5329, line 1, for details and exceptions.

Line 24

Figure the amount to enter on line 24
as follows.
• If you have never made a Roth IRA
conversion or rolled over an amount
from a qualified retirement plan to a
Roth IRA, enter -0- on line 24.
• If you took a Roth IRA distribution
(other than an amount rolled over or
recharacterized or a returned
contribution) before 2011 in excess of
your basis in regular Roth IRA
contributions, use the chart on page 10
to figure the amount to enter on line 24.
• If you did not take such a distribution
before 2011, enter on line 24 the total
of all your conversions to Roth IRAs
(other than amounts recharacterized).
These amounts are shown on line 14c
of your 1998, 1999, and 2000 Forms
8606 and line 16 of your 2001 through
2011 Forms 8606. Also include on line
24 any amounts rolled over from a
qualified retirement plan to a Roth IRA
for 2008, 2009, and 2011 reported on
your Form 1040, Form 1040A, or Form
1040NR, and line 21 of your 2010 Form
8606.
• Increase or decrease the amount on
line 24 by any basis transferred or
received incident to divorce. Also attach

-7-

a statement similar to the one
explained in the last bulleted item under
Line 7, earlier.

Lines 26 Through 35

Only complete lines 26 through 35 if
you converted or rolled over amounts to
your Roth IRA in 2010 and you did not
elect to include the entire amount of the
conversion or rollover in your income
for 2010. You would have made this
election by checking the box on line 19
of your 2010 Form 8606 for
conversions and line 24 of your 2010
Form 8606 for rollovers.
If you converted or rolled over
TIP amounts to your Roth IRA in
2010 and did not make the
election, you should have amounts on
lines 20a, 20b, 25a, or 25b of your
2010 Form 8606.
For purposes of Part III, do not take
into account amounts you reported on a
2010 Form 8606, lines 25a and 25b, for
an in-plan Roth rollover to a designated
Roth account.
If the owner of the Roth IRA who is
including a 2010 conversion or rollover
in income over 2011 and 2012 dies in
2011, also include the amount from line
38 (in addition to the amount from line
36) on the owner’s final Form 1040, line
15b; Form 1040A, line 11b; or Form
1040NR, line 16b. However, if the
owner’s surviving spouse receives the
entire interest in all of the owner’s Roth
IRAs, then that spouse may elect to
include the amount on line 38 in his or
her income for 2012 instead. See Pub
590 for more information.
If lines 26 through 35 do not apply to
you, then skip lines 26 through 35 and
enter the amount from line 25 on line
36.

Line 26

Only include on this line amounts you
reported for conversions from a
traditional IRA to a Roth IRA on a 2010
Form 8606, lines 20a and 20b, and
rollovers from a qualified retirement
plan to a Roth IRA on a 2010 Form
8606, lines 25a and 25b. Do not include
amounts that you reported for an
in-plan Roth rollover to a designated
Roth account on a 2010 Form 8606,
lines 25a and 25b. See Part IV later if
you had an in-plan Roth rollover to a
designated Roth account in 2010 and
you took a distribution from your
designated Roth account in 2011.

Line 28

Enter the portion of the amount on line
24 that is attributable to conversions or
rollovers in 1998 through 2009. Use the
chart on page 11 to figure the amount
to enter on line 28.
If 2010 was the first year that
TIP you converted or rolled over any
amount to your Roth IRA, then
you will enter -0- on line 28.

Part IV–Certain
Distributions From
Designated Roth
Accounts

Complete Part IV if all of the following
applies to you.
• In 2011, you took a distribution from
your designated Roth account.
• After September 27, 2010, you made
an in-plan Roth rollover to the
designated Roth account for 2010.
• On your 2010 Form 8606, you did not
check the box on line 24.
If you received a distribution in 2011
from your designated Roth account
after making an in-plan Roth rollover in
2010 (reported on your 2010 Form
8606, Part III), you may have to include
in your income for 2011 some or all of
the amount allocated to 2012.
Accelerated income inclusion. If,
after September 27, 2010, you made
an in-plan Roth rollover, you were
allowed to include the taxable amount
in income in equal amounts in 2011
and 2012. However, by receiving a
distribution of those in-plan Roth
rollover amounts in 2011, you may be
required to include in your income for
2011 some or all of the amount
attributable to 2012.
If the owner of the designated Roth
account who is including a 2010 in-plan
Roth rollover in income over 2011 and
2012 dies in 2011, also include the
amount from line 48 (in addition to the
amount from line 46) on the owner’s
final Form 1040, line 16b; Form 1040A,
line 12b; or Form 1040NR, line 17b.
However, if the owner’s surviving

spouse receives the entire interest in
the owner’s designated Roth account,
then that spouse may elect to include
the amount on line 48 in his or her
income for 2012 instead. See Pub 575
for more information.
Note. The amount of the distribution
from your designated Roth account
may be subject to an additional 10%
tax on early distributions. The additional
tax is figured on Form 5329, Part I. See
the instructions for Form 5329, line 1,
for details.

Line 40

Only include on this line amounts you
reported for an in-plan Roth rollover to
a designated Roth account on a 2010
Form 8606, lines 25a and 25b. Do not
include amounts that you reported for a
rollover from a qualified retirement plan
to a Roth IRA on a 2010 Form 8606,
lines 25a and 25b. See Part III earlier if
you rolled over amounts from a
qualified retirement plan to a Roth IRA
in 2010 and you took a distribution from
your Roth IRA in 2011.
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 from
qualified plans, including IRAs and
other tax-favored accounts. Our legal
right to ask for the information
requested on this form is sections

-8-

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.
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 possessions 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.
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.

Instructions for Form 8606 (2011)

Basis in Regular Roth IRA Contributions—Line 22
IF the most recent year prior to 2011 THEN enter on Form 8606, line 22, this PLUS the total of all your regular
in which you took a Roth IRA
amount...
contributions2 to Roth IRAs for...
distribution1 was...
2010
The excess of your 2010 Form 8606, line
(you had an amount on your 2010 Form
29, over line 26 of that Form 8606.
8606, line 26)

2011

2009
The excess of your 2009 Form 8606, line
(you had an amount on your 2009 Form
22, over line 19 of that Form 8606.
8606, line 19)

2010 and 2011

2008
The excess of your 2008 Form 8606, line
(you had an amount on your 2008 Form
22, over line 19 of that Form 8606.
8606, line 19)

2009 through 2011

2007
The excess of your 2007 Form 8606, line
(you had an amount on your 2007 Form
22, over line 19 of that Form 8606.
8606, line 19)

2008 through 2011

2006
The excess of your 2006 Form 8606, line
(you had an amount on your 2006 Form
22, over line 19 of that Form 8606.
8606, line 19)

2007 through 2011

2005
The excess of your 2005 Form 8606, line
(you had an amount on your 2005 Form
22, over line 19 of that Form 8606.
8606, line 19)

2006 through 2011

2004
The excess of your 2004 Form 8606, line
(you had an amount on your 2004 Form
22, over line 19 of that Form 8606.
8606, line 19)

2005 through 2011

2003
The excess of your 2003 Form 8606, line
(you had an amount on your 2003 Form
20, over line 19 of that Form 8606.
8606, line 19)

2004 through 2011

2002
The excess of your 2002 Form 8606, line
(you had an amount on your 2002 Form
20, over line 19 of that Form 8606.
8606, line 19)

2003 through 2011

2001
The excess of your 2001 Form 8606, line
(you had an amount on your 2001 Form
20, over line 19 of that Form 8606.
8606, line 19)

2002 through 2011

2000
The excess of your 2000 Form 8606, line
(you had an amount on your 2000 Form
18d, over line 17 of that Form 8606.
8606, line 17)

2001 through 2011

1999
The excess of your 1999 Form 8606, line
(you had an amount on your 1999 Form
18d, over line 17 of that Form 8606.
8606, line 17)

2000 through 2011

1998
The excess of your 1998 Form 8606, line
(you had an amount on your 1998 Form
19c, over line 18 of that Form 8606.
8606, line 18)

1999 through 2011

Did not take a Roth IRA distribution1
prior to 2011

$0

1998 through 2011

1. Excluding rollovers, recharacterizations, and contributions that you had returned to you.
2. Excluding rollovers, conversions, Roth IRA contributions that were recharacterized, and any contributions that you had returned to you.

Instructions for Form 8606 (2011)

-9-

Basis in Roth IRA Conversions and Rollovers From Qualified Retirement Plans to
Roth IRAs—Line 24
IF the most recent year prior to 2011 in
which you had a distribution1 in excess of
your basis in contributions was...

THEN enter on Form 8606, line 24, this amount...

PLUS the sum of the amounts on
the following lines...
Line 16 of your 2011 Form 8606.3

2010
(your 2010 Form 8606, line 29, was less than
line 26 of that Form 8606)

The excess, if any, of your 2010 Form 8606, line 31, over
line 30 of that Form 8606
(refigure line 30 without taking into account any amount
entered on Form 8606, line 27).

OR
Line 16 of your 2011 Form 8606 3 and
Lines 16 and 21 of your 2010 Form
8606 5 if you converted or rolled over
amounts to your Roth IRA in 2010 and
you did not check the boxes on lines
19 or 24 of your 2010
Form 8606.

2009
(your 2009 Form 8606, line 22, was less than
line 19 of that Form 8606)

The excess, if any, of your 2009 Form 8606, line 24, over
line 23 2 of that Form 8606.

Line 16 of your 2010 and 2011 Forms
8606 3 and line 21 of your 2010 Form
8606 5

2008
(your 2008 Form 8606, line 22, was less than
line 19 of that Form 8606)

The excess, if any, of your 2008 Form 8606, line 24, over
Line 16 of your 2009 through 2011
line 23 2 of that Form 8606.
Forms 8606 4 and line 21 of your 2010
Form 8606 5

2007
(your 2007 Form 8606, line 22, was less than
line 19 of that Form 8606)

The excess, if any, of your 2007 Form 8606, line 24, over
Line 16 of your 2008 through 2011
line 23 2 of that Form 8606.
Forms 8606 4 and line 21 of your 2010
Form 8606 5

2006
(your 2006 Form 8606, line 22, was less than
line 19 of that Form 8606)

The excess, if any, of your 2006 Form 8606, line 24, over
Line 16 of your 2007 through 2011
line 23 2 of that Form 8606.
Forms 8606 4 and line 21 of your 2010
Form 8606 5

2005
(your 2005 Form 8606, line 22, was less than
line 19 of that Form 8606)

The excess, if any, of your 2005 Form 8606, line 24, over
Line 16 of your 2006 through 2011
line 23 2 of that Form 8606.
Forms 8606 4 and line 21 of your 2010
Form 8606 5

2004
(your 2004 Form 8606, line 22, was less than
line 19 of that Form 8606)

The excess, if any, of your 2004 Form 8606, line 24, over
Line 16 of your 2005 through 2011
line 23 2 of that Form 8606.
Forms 8606 4 and line 21 of your 2010
Form 8606 5

2003
The excess, if any, of your 2003 Form 8606, line 22, over
Line 16 of your 2004 through 2011
(you had an amount on your 2003 Form 8606,
line 21 of that Form 8606.
Forms 8606 4 and line 21 of your 2010
line 21)
Form 8606 5
2002
The excess, if any, of your 2002 Form 8606, line 22, over
Line 16 of your 2003 through 2011
(you had an amount on your 2002 Form 8606,
line 21 of that Form 8606.
Forms 8606 4 and line 21 of your 2010
line 21)
Form 8606 5
2001
The excess, if any, of your 2001 Form 8606, line 22, over
Line 16 of your 2002 through 2011
(you had an amount on your 2001 Form 8606,
line 21 of that Form 8606.
Forms 8606 4 and line 21 of your 2010
line 21)
Form 8606 5
2000
Line 16 of your 2001 through 2011
The excess, if any, of your 2000 Form 8606, line 25, over
(you had an amount on your 2000 Form 8606,
Forms 8606 4 and line 21 of your 2010
line 19 of that Form 8606.
line 19)
Form 8606 5
Line 16 of your 2001 through 2011
1999
The excess, if any, of your 1999 Form 8606, line 25, over
Forms 8606,4 line 21 of your 2010
(you had an amount on your 1999 Form 8606,
line 19 of that Form 8606.
Form 8606,5 and line 14c of your 2000
line 19)
Form 8606
Line 16 of your 2001 through 2011
1998
The excess, if any, of your 1998 Form 8606, line 14c, over
Forms 8606,4 line 21 of your 2010
(you had an amount on your 1998 Form 8606,
line 20 of that Form 8606.
Form 8606,5 and line 14c of your 1999
line 20)
and 2000 Forms 8606
Did not have such a distribution in excess of
your basis in contributions

The amount from your 2011 Form 8606, line 16

Line 14c of your 1998, 1999, and 2000
Forms 8606, line 16 of your 2001
through 2010 Forms 8606,4 and line
21 of your 2010 Form 8606 5

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. Also include amounts rolled over from qualified retirement plans to Roth IRAs in 2011 from your Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR,
line 17a.
4. Also include amounts rolled over from qualified retirement plans to Roth IRAs in 2008, 2009, and 2011 from your Form 1040, line 16a; Form 1040A, line 12a; or
Form 1040NR, line 17a.
5. Do not include any in-plan Roth rollovers entered on line 21.

-10-

Instructions for Form 8606 (2011)

Portion of Basis Converted to a Roth IRA or Rolled Over From a Qualified Retirement Plan to a Roth
IRA Before 2010–Line 28
IF the year you used to figure the
amount for line 24 was...

THEN enter on Form 8606, line 28, this
amount...

PLUS the sum of the amounts
on the following lines...

2010

The excess, if any, of your 2010 Form 8606, line
31, over line 30 of that Form 8606.

-0-

2009

The excess, if any, of your 2009 Form 8606, line
24, over line 23 1 of that Form 8606.

-0-

2008

The excess, if any, of your 2008 Form 8606, line Line 16 of your 2009 Form 8606
2
24, over line 23 1 of that Form 8606.

2007

The excess, if any, of your 2007 Form 8606, line
24, over line 23 1 of that Form 8606.

Line 16 of your 2008 and 2009
Forms 8606 3

2006

The excess, if any, of your 2006 Form 8606, line
24, over line 23 1 of that Form 8606.

Line 16 of your 2007 through
2009 Forms 8606 3

2005

The excess, if any, of your 2005 Form 8606, line
24, over line 23 1 of that Form 8606.

Line 16 of your 2006 through
2009 Forms 8606 3

2004

The excess, if any, of your 2004 Form 8606, line
24, over line 23 1 of that Form 8606.

Line 16 of your 2005 through
2009 Forms 8606 3

2003

The excess, if any, of your 2003 Form 8606, line
22, over line 21 of that Form 8606.

Line 16 of your 2004 through
2009 Forms 8606 3

2002

The excess, if any, of your 2002 Form 8606, line
22, over line 21 of that Form 8606.

Line 16 of your 2003 through
2009 Forms 8606 3

2001

The excess, if any, of your 2001 Form 8606, line
22, over line 21 of that Form 8606.

Line 16 of your 2002 through
2009 Forms 8606 3

2000

The excess, if any, of your 2000 Form 8606, line
25, over line 19 of that Form 8606.

Line 16 of your 2001 through
2009 Forms 8606 3

1999

The excess, if any, of your 1999 Form 8606, line
25, over line 19 of that Form 8606.

Line 14c of your 2000 Form
8606 and line 16 of your 2001
through 2009 Forms 8606 3

1998

Line 14c of your 1999 and 2000
The excess, if any, of your 1998 Form 8606, line Forms 8606 and line 16 of your
14c, over line 20 of that Form 8606.
2001 through 2009 Forms 8606
3

Did not have such a distribution in
excess of your basis in contributions

-0-

Line 14c of your 1998, 1999,
and 2000 Forms 8606 and line
16 of your 2001 through 2009
Forms 8606 3

1. Refigure line 23 without taking into account any amount entered on Form 8606, line 20.
2. Also include amounts rolled over from qualified retirement plans to Roth IRAs in 2009 from your Form 1040, line 16a; Form 1040A, line
12a; or Form 1040NR, line 17a.
3. Also include amounts rolled over from qualified retirement plans to Roth IRAs in 2008 and 2009 from your Form 1040, line 16a; Form
1040A, line 12a; or Form 1040NR, line 17a.

Instructions for Form 8606 (2011)

-11-