U.S. Individual Income Tax Return

2012

Department of the Treasury
Internal Revenue Service

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

General Instructions
Future Developments

For the latest information about
developments related to Form 8606 and
its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/form8606.

What's New
Modified AGI limit for Roth IRA con­
tributions increased. You can
contribute to a Roth IRA for 2012 only if
your 2012 modified adjusted gross
income (AGI) for Roth IRA purposes is
less than:
$183,000 if married filing jointly or
qualifying widow(er),
$125,000 if single, head of
household, or married filing separately
and you did not live with your spouse at
any time in 2012, or
$10,000 if married filing separately
and you lived with your spouse at any
time in 2012.
See Roth IRAs, later.
Qualified charitable distributions
(QCD). The provision that excludes up
to $100,000 of qualified charitable
distributions (QCD) from income has
been extended. You can elect to treat a
QCD made in January 2013 as if it was
made in 2012. Additionally, any portion
of a distribution from an IRA in
December 2012 contributed as cash (or
cash equivalent) to a charity before
February 1, 2013, can be treated as a
QCD for 2012 if it meets certain
requirements. See Pub. 590 for more
information.
Airline payments. On February 14,
2012, the FAA Modernization and
Reform Act was signed into law. This
new law allows qualified airline
employees to roll over up to 90% of all
airline payments received to a traditional
IRA. It would also allow qualified airline
employees who previously rolled over
any airline payments to a Roth IRA to
transfer a portion of the rollover
contribution (including any allocable
income or (loss)) as a rollover
contribution to a traditional IRA, limited
Jan 15, 2013

to 90% of all airline payments received.
Generally, the rollover contribution to
the traditional IRA must be made within
180 days from the date you received the
airline payment, or before August 14,
2012, whichever is later. See
Publication 590, Individual Retirement
Arrangements (IRAs), for more
information.

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;
Conversions from traditional, SEP, or
SIMPLE IRAs to Roth IRAs; and
Distributions from Roth IRAs.
Additional information. See Pub. 590
for more details on IRAs.
If you received distributions
from a traditional, SEP, or
SIMPLE IRA in 2012 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 Form 1040, line 32;
Form 1040A, line 17; or Form 1040NR,
line 32.

TIP

Who Must File

File Form 8606 if any of the following
apply.
You made nondeductible
contributions to a traditional IRA for
2012, including a repayment of a
qualified reservist distribution.
You received distributions from a
traditional, SEP, or SIMPLE IRA in 2012
and your basis in traditional IRAs is
more than zero. For this purpose, a
distribution does not include a rollover,
qualified charitable distributions (see
note below), one-time distribution to
fund an HSA, conversion,
Cat. No. 25399E

recharacterization, or return of certain
contributions.
Note. If you made a QCD in January
2013, you can elect to treat it as if it was
made in 2012. Additionally, any portion
of a distribution from an IRA in
December 2012 contributed as cash (or
cash equivalent) to a charity before
February 1, 2013, can be treated as a
QCD for 2012 if it meets certain
requirements. See Pub. 590 for more
details.
You converted an amount from a
traditional, SEP, or SIMPLE IRA to a
Roth IRA in 2012 (unless you
recharacterized the entire
conversion—see Recharacterizations,
later).
You received distributions from a
Roth IRA in 2012 (other than a rollover,
recharacterization, or return of certain
contributions—see the instructions for
Part III, later).
You made a repayment of a qualified
disaster 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.
Note. If you recharacterized a 2012
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
8606 solely to report regular
contributions to Roth IRAs. But
see What Records Must I Keep, later.

TIP

When and Where To File

File Form 8606 with your 2012 Form
1040, 1040A, or 1040NR by the due
date, including extensions, of your
return.

If you are not required to file an
income tax return but 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. Be sure to include your
address on page 1 of the form and your
signature and the date on page 2 of the
form.

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 2012 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 not
includible in income.
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 2012 only if your 2012
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 2012,
$183,000 if married filing jointly or
qualifying widow(er), or
$125,000 if single, head of
household, or if married filing separately
and you did not live with your spouse at
any time in 2012.
Use the Maximum Roth IRA
Contribution Worksheet on the next
page to figure the maximum amount you
can contribute to a Roth IRA for 2012. 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.
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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.
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 2012) or your taxable
compensation (defined later). If you are
married filing jointly, your contribution
limit is generally $5,000 ($6,000 if age
50 or older at the end of 2012) and your
spouse's contribution limit is $5,000
($6,000 if age 50 or older at the end of
2012) 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 2012; $12,000 if both
spouses are 50 or older at the end of
2012), 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
Instructions for Form 8606 (2012)

retirement plans, and repayments of
qualified disaster 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, earlier, and the
Maximum Roth IRA Contribution
Worksheet, later).

!

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 Form W-2, box 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

Maximum Roth IRA Contribution Worksheet

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 2012; $12,000 if both spouses are 50
or older at the end of 2012), 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 2012). All
others, enter the smaller of $5,000 ($6,000 if age 50 or older at the end of 2012) or
your taxable compensation (defined on this page) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter your total contributions to traditional IRAs for 2012 . . . . . . . . . . . . . . . . . . . . . . . . .

1.

3. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

4. Enter: $183,000 if married filing jointly or qualifying widow(er); $10,000 if married
filing separately and you lived with your spouse at any time in 2012. All others, enter
$125,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Enter your modified AGI for Roth IRA purposes (discussed earlier) . . . . . . . . . . . . . . .

4.

6. Subtract line 5 from line 4. If zero or less, stop here; you may not contribute to a
Roth IRA for 2012. See Recharacterizations, earlier, if you made Roth IRA
contributions for 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. If line 4 above is $125,000, 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 2012 Roth IRA Contribution. Enter the smaller of line 3 or line 9. See
Recharacterizations, earlier, if you contributed more than this amount to Roth
IRAs for 2012 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Instructions for Form 8606 (2012)

­3­

2.

5.
6.
7.
8.
9.
10.

statement that must be attached to your
return explaining the recharacterization.
1. You converted an amount from a
traditional, SEP, or SIMPLE IRA to a
Roth IRA in 2012 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 2012, also include the
amount transferred back from the Roth
IRA on that line. If the recharacterization
occurred in 2013, report the amount
transferred only in the attached
statement, and not on your 2012 or
2013 tax return (a 2013 Form 1099-R
should be sent to you by January 31,
2014, 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, 2012. On April 7, 2013, 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 2012 (you
also do not report that amount on your
2013 return because it does not apply to
the 2013 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, 2012,
and (b) you recharacterized the entire
amount, which was then valued at
$19,000, back to a traditional IRA on
April 7, 2013.
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 2012,
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 2013, 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, 2012. On February 24, 2013, you
determine that your 2012 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, 2012;
recharacterized $3,000 of that
contribution on February 24, 2013, 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 2012 Form 1040 because
the distribution occurred in 2013. You
do not report the distribution on your
2013 Form 1040 because the
recharacterization related to 2012 and
was explained in an attachment to your
2012 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 2012,
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 2013, report the amount
transferred only in the attached
statement, and not on your 2012 or
2013 tax return.
­4­

Example. You are single, covered by
a retirement plan, and you contributed
$4,000 to a new Roth IRA on June 16,
2012. On December 29, 2012, you
determine that your 2012 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, 2012;
recharacterized that contribution on
December 29, 2012, 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 2012 Form 1040,
line 15a.
4. You rolled over an amount from a
qualified retirement plan to a Roth IRA
in 2012 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 2012,
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 2013,
report the amount transferred only in the
attached statement, and not on your
2012 or 2013 tax return (a 2013 Form
1099-R should be sent to you by
January 31, 2014, 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,
2012. On March 25, 2013, 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
Instructions for Form 8606 (2012)

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 2012 (you also do not report
that amount on your 2013 return
because it does not apply to the 2013
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,
2012, and (b) you recharacterized the
entire amount, which was then valued at
$49,000, to a traditional IRA on March
25, 2013.

Return of IRA
Contributions

If, in 2012 or 2013, you made traditional
IRA contributions or Roth IRA
contributions for 2012 and you had
those contributions returned to you with
any related earnings (or minus any loss)
by the due date (including extensions)
of your 2012 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
2012 and any related earnings on your
2012 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 2012 tax return
without withdrawing a contribution that
you made in 2012, you can still have the
contribution returned to you within 6
months of the due date of your 2012 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
Instructions for Form 8606 (2012)

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 2011
and you had it returned to you in 2012
as described above, do not report the
distribution on your 2012 tax return.
Instead, report it on your 2011 original
or amended return in the manner
described above.
Example. On May 28, 2012, you
contributed $4,000 to your traditional
IRA. The value of the IRA was $18,000
prior to the contribution. On December
29, 2012, 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
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 2012 of
excess traditional IRA contributions for
years prior to 2012 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
­5­

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 years after
2007 and before 2012,
b. $4,000 ($5,000 if age 50 or older
at the end of the year) for 2006 or 2007,
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 $50,000 ($49,000 for
2009 to 2011, $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 2009, and you had no taxable
compensation after 2009. However, you
made traditional IRA contributions (that
you did not deduct) of $3,000 in 2010
and $4,000 in 2011. In November 2012,
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 2010 and 2011 reflecting the

additional 6% tax on excess
contributions on Form 5329. You
include the $7,000 distribution on your
2012 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 2010 and 2011 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 2010 and
2011 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
2012 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.

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

Overstatement Penalty

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.

What Records Must I
Keep?

If you used the worksheet Figuring
Your Reduced IRA Deduction for 2012
in Pub. 590, enter on line 1 of Form
8606 any nondeductible contributions
from the appropriate lines of that
worksheet.

Penalty for Not Filing

If you are required to file Form 8606 to
report a nondeductible contribution to a
traditional IRA for 2012, but do not do
so, you must pay a $50 penalty, unless
you can show reasonable cause.

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

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.

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 distribution
that is attributable to previously
nondeductible contributions.
­6­

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.

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
8606 you filed was
for...

THEN enter on
line 2...

A year after 2000 and The amount from
before 2012
line 14 of that Form
8606
A year after 1992 and The amount from
before 2001
line 12 of that Form
8606
A year after 1988 and The amount from
before 1993
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 2012 in 2012 and 2013 and you
have both deductible and nondeductible
contributions, you can choose to treat
the contributions made in 2012 first as
nondeductible contributions and then as
deductible contributions, or vice versa.
Example. You made contributions
for 2012 of $2,000 in May 2012 and
$2,000 in January 2013, of which
$3,000 are deductible and $1,000 are
nondeductible. You choose $1,000 of
Instructions for Form 8606 (2012)

your contribution in 2012 to be
nondeductible. You enter the $1,000 on
line 1, but not line 4, and it becomes
part of your basis for 2012.
Although the contributions to
traditional IRAs for 2012 that you made
from January 1, 2013, through April 15,
2013, can be treated as nondeductible,
they are not included in figuring the
nontaxable part of any distributions you
received in 2012.

Line 6

Enter the total value of all your
traditional, SEP, and SIMPLE IRAs as of
December 31, 2012, plus any
outstanding rollovers. A statement
should be sent to you by January 31,
2013, showing the value of each IRA on
December 31, 2012. However, if you
recharacterized any amounts, enter on
line 6 the total value, taking into account
all recharacterizations, including
recharacterizations made after
December 31, 2012.
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 2012 after November 1,
2012, that was rolled over in 2013, 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.

You must reduce the amounts
entered on line 6 by the
CAUTION
following:
Any qualified charitable distributions
(QCD) you made in January 2013 that
you are electing to treat as made in
2012.
Any portion of a distribution from an
IRA in December 2012 contributed as
cash (or cash equivalent) to a charity
before February 1, 2013, can be treated
as a QCD for 2012 if it meets certain
requirements.
See Pub. 590 for more 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.
Instructions for Form 8606 (2012)

Line 7
If you received a distribution in
2012 from a traditional, SEP, or
CAUTION
SIMPLE IRA, and you also
made contributions for 2012 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, 2012, 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
(QCD) (see note below). For details,
see Pub. 590.
Note. If you made a QCD in January
2013, you can elect to treat it as if it was
made in 2012. Additionally, any portion
of a distribution from an IRA in
December 2012 contributed as cash (or
cash equivalent) to a charity before
February 1, 2013, can be treated as a
QCD for 2012 if it meets certain
requirements.
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
­7­

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 2012, 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 2012 any portion that you
recharacterized back to traditional, SEP,
or SIMPLE IRAs in 2012 or 2013 (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—2012 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 2012, excluding
any portion you 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 2012 and then
recharacterized the amount back to a
traditional, SEP, or SIMPLE IRA, you
cannot reconvert that amount until the
later of January 1, 2013, 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 2012 Roth IRA
distributions.
Note. See your tax return instructions
or Pub. 590 if in 2010 you converted or
rolled over amounts to your Roth IRA
and you spread the income over 2011
and 2012.

Line 19

Do not include on line 19 any of the
following.
Distributions that you rolled over,
including distributions made in 2012 and
rolled over after December 31, 2012
(outstanding rollovers).
Recharacterizations.
Distributions that are a return of
contributions under Return of IRA
Contributions, earlier.
Distributions made on or after age 59
1
2 if you made a contribution (including a
conversion) for 2007 or an earlier year.
A one-time distribution to fund an
HSA. For details, see Pub. 969.
Qualified charitable distributions
(QCD) (see note below). For details,
see Pub. 590.
Note. If you made a QCD in January
2013, you can elect to treat it as if it was
made in 2012. Additionally, any portion
of a distribution from an IRA in
December 2012 contributed as cash (or
cash equivalent) to a charity before
February 1, 2013, can be treated as a
QCD for 2012 if it meets certain
requirements.
Distributions made upon death or due
to disability if you made a contribution
(including a conversion) for 2007 or an
earlier year.
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.

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 2007 or an earlier year, enter the
amount of your qualified expenses on
line 20, but do not enter more than
$10,000.

Line 22

Figure the amount to enter on line 22 as
follows.
If you did not take a Roth IRA
distribution before 2012 (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 IRAs for 1998 through 2012
(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 2012, see the Basis in Regular
Roth IRA Contributions - Line 22 chart,
later 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.
However, do not include the amounts
attributable to airline payments that you
transferred from a Roth IRA to a
traditional IRA because of the FAA
Modernization and Reform Act of 2012.
See Publication 590 for more
information.
­8­

Line 23

Generally, there is an additional 10% tax
on 2012 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 2012 in excess of
your basis in regular Roth IRA
contributions, see the Basis in Roth IRA
Conversions and Rollovers From
Qualified Retirement Plans to Roth
IRAs - Line 24 chart, later to figure the
amount to enter on line 24.
If you did not take such a distribution
before 2012, 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 2012
Forms 8606. Also include on line 24 any
amounts rolled over from a qualified
retirement plan to a Roth IRA for 2008,
2009, 2011, and 2012 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
a statement similar to the one explained
in the last bulleted item under Line 7,
earlier.
Privacy Act and Paperwork Reduc­
tion 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 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.
Instructions for Form 8606 (2012)

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

Instructions for Form 8606 (2012)

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.

­9­

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.

Basis in Regular Roth IRA Contributions—Line 22
IF the most recent year prior to 2012 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...
1
distribution was...
2011
(you had an amount on your 2011 Form
8606, line 19)

The excess of your 2011 Form 8606,
line 22, over line 19 of that Form 8606.

2012

2010
(you had an amount on your 2010 Form
8606, line 26)

The excess of your 2010 Form 8606,
line 29, over line 26 of that Form 8606.

2011 and 2012

2009
(you had an amount on your 2009 Form
8606, line 19)

The excess of your 2009 Form 8606,
line 22, over line 19 of that Form 8606.

2010 through 2012

2008
(you had an amount on your 2008 Form
8606, line 19)

The excess of your 2008 Form 8606,
line 22, over line 19 of that Form 8606.

2009 through 2012

2007
(you had an amount on your 2007 Form
8606, line 19)

The excess of your 2007 Form 8606,
line 22, over line 19 of that Form 8606.

2008 through 2012

2006
(you had an amount on your 2006 Form
8606, line 19)

The excess of your 2006 Form 8606,
line 22, over line 19 of that Form 8606.

2007 through 2012

2005
(you had an amount on your 2005 Form
8606, line 19)

The excess of your 2005 Form 8606,
line 22, over line 19 of that Form 8606.

2006 through 2012

2004
(you had an amount on your 2004 Form
8606, line 19)

The excess of your 2004 Form 8606,
line 22, over line 19 of that Form 8606.

2005 through 2012

2003
(you had an amount on your 2003 Form
8606, line 19)

The excess of your 2003 Form 8606,
line 20, over line 19 of that Form 8606.

2004 through 2012

2002
(you had an amount on your 2002 Form
8606, line 19)

The excess of your 2002 Form 8606,
line 20, over line 19 of that Form 8606.

2003 through 2012

2001
(you had an amount on your 2001 Form
8606, line 19)

The excess of your 2001 Form 8606,
line 20, over line 19 of that Form 8606.

2002 through 2012

2000
(you had an amount on your 2000 Form
8606, line 17)

The excess of your 2000 Form 8606,
line 18d, over line 17 of that Form 8606.

2001 through 2012

1999
(you had an amount on your 1999 Form
8606, line 17)

The excess of your 1999 Form 8606,
line 18d, over line 17 of that Form 8606.

2000 through 2012

1998
(you had an amount on your 1998 Form
8606, line 18)

The excess of your 1998 Form 8606,
line 19c, over line 18 of that Form 8606.

1999 through 2012

Did not take a Roth IRA distribution1
prior to 2012

$0

1998 through 2012

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.

­10­

Instructions for Form 8606 (2012)

Basis in Roth IRA Conversions and Rollovers From Qualified Retirement Plans to
Roth IRAs—Line 24
IF the most recent year prior to 2012 in which THEN enter on Form 8606, line 24, this amount...
you had a distribution1 in excess of your
basis in contributions was...
2011
(your 2011 Form 8606, line 22, was less than
line 19 of that Form 8606)

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

The excess, if any, of your 2011 Form 8606, line 24, over
line 232 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).

PLUS the sum of the amounts on the
following lines...
Line 16 of your 2012 Form 8606 and
certain rollovers3 reported on your 2012
tax return.
Line 16 of your 2011 and 2012 Forms
8606 and certain rollovers3 reported on
your 2011 and 2012 tax returns,
OR
Line 16 of your 2011 and 2012 Forms
8606; lines 16 and 21 of your 2010 Form
86064 if you did not check the boxes on
lines 19 or 24 of your 2010 Form 8606;
and certain rollovers3 reported on your
2011 and 2012 tax returns.

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 through 2012 Forms
8606; line 21 of your 2010 Form 86064;
and certain rollovers3 reported on your
2011 and 2012 tax returns.

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 23 2 of that Form 8606.

Line 16 of your 2009 through 2012 Forms
8606; line 21 of your 2010 Form 86064;
and certain rollovers3 reported on your
2009, 2011, and 2012 tax returns.

The excess, if any, of your 2007 Form 8606, line 24, over
line 23 2 of that Form 8606.

Line 16 of your 2008 through 2012
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported on
your 2008, 2009, 2011, and 2012 tax
returns.

The excess, if any, of your 2006 Form 8606, line 24, over
line 23 2 of that Form 8606.

Line 16 of your 2007 through 2012
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported on
your 2008, 2009, 2011, and 2012 tax
returns.

The excess, if any, of your 2005 Form 8606, line 24, over
line 23 2 of that Form 8606.

Line 16 of your 2006 through 2012
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported on
your 2008, 2009, 2011, and 2012 tax
returns.

The excess, if any, of your 2004 Form 8606, line 24, over
line 23 2 of that Form 8606.

Line 16 of your 2005 through 2012
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported on
your 2008, 2009, 2011, and 2012 tax
returns.

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

Line 16 of your 2004 through 2012
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported on
your 2008, 2009, 2011, and 2012 tax
returns.

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

Line 16 of your 2003 through 2012
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported on
your 2008, 2009, 2011, and 2012 tax
returns.

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

Line 16 of your 2002 through 2012
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported on
your 2008, 2009, 2011, and 2012 tax
returns.

2007
(your 2007 Form 8606, line 22, was less than
line 19 of that Form 8606)
2006
(your 2006 Form 8606, line 22, was less than
line 19 of that Form 8606)
2005
(your 2005 Form 8606, line 22, was less than
line 19 of that Form 8606)
2004
(your 2004 Form 8606, line 22, was less than
line 19 of that Form 8606)
2003
(you had an amount on your 2003 Form 8606,
line 21)
2002
(you had an amount on your 2002 Form 8606,
line 21)
2001
(you had an amount on your 2001 Form 8606,
line 21)
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 16 of your 2001 through 2012
Forms 8606; line 21 of your 2010 Form
86064; and certain rollovers3 reported on
your 2008, 2009, 2011, and 2012 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 16 of your 2001 through 2012 Forms
8606; line 21 of your 2010 Form 86064;
line 14c of your 2000 Form 8606; and
certain rollovers3 reported on your 2008,
2009, 2011, and 2012 tax returns.

The excess, if any, of your 1998 Form 8606, line 14c, over
line 20 of that Form 8606.

Line 14c of your 1999 through 2000
Forms 8606; line 16 of your 2001 through
2012 Forms 8606; line 21 of your 2010
Form 86064; and certain rollovers3
reported on your 2008, 2009, 2011, and
2012 tax returns.

The amount from your 2012 Form 8606, line 16

Line 14c of your 1998 through 2000
Forms 8606, line 16 of your 2001 through
2011 Forms 8606, and line 21 of your
2010 Form 8606 4; and certain rollovers3
reported on your 2008, 2009, 2011, and
2012 tax returns.

1998
(you had an amount on your 1998 Form 8606,
line 20)

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

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 IRAs from your Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a.
4. Do not include any in-plan Roth rollovers entered on line 21.

Instructions for Form 8606 (2012)

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