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2022

Instructions for Form 8606

Department of the Treasury
Internal Revenue Service

Nondeductible IRAs
Section references are to the Internal Revenue Code unless
otherwise noted.

General Instructions

If you received distributions from a traditional, SEP, or

Future Developments

For the latest information about developments related to 2022
Form 8606 and its instructions, such as legislation enacted after
they were published, go to IRS.gov/Form8606.

What's New
Form 8915-F. Form 8915-F, Qualified Disaster Retirement Plan
Distributions and Repayments, is mentioned on 2022 Form 8606
and in these instructions as a proactive measure only. Qualified
disaster distribution amounts from Part I (and qualified
distribution amounts from Part IV) of 2022 Form(s) 8915-F are
relevant to the calculations on Form 8606, lines 6, 7, 15b, 19,
and 25b. However, 2022 Form 8915-F filers will be leaving those
parts blank. Qualified disaster distributions can't be made and
qualified distributions can't be received in 2022.
When these instructions went to print, Congress was
considering legislation that would have allowed
CAUTION taxpayers to claim qualified disaster distribution
amounts on Part I (and qualified distribution amounts on Part IV)
of 2022 Form(s) 8915-F. That legislation, if enacted, could affect
your computations on Form 8606. To see if the legislation was
enacted so that you can reference those amounts in your 2022
Form 8606 calculations, see IRS.gov/Form8606.

!

Coronavirus-related distributions. Coronavirus-related
distributions don't appear on 2022 Form 8606 and aren't
mentioned in these instructions, as they can't be made after
December 30, 2020.
Modified AGI limit for Roth IRA contributions increased.
You can contribute to a Roth IRA for 2022 only if your 2022
modified adjusted gross income (AGI) for Roth IRA purposes is
less than:
• $214,000 if married filing jointly or qualifying widow(er);
• $144,000 if single, head of household, or married filing
separately and you didn’t live with your spouse at any time in
2022; or
• $10,000 if married filing separately and you lived with your
spouse at any time in 2022.
See Roth IRAs, later.
Due date for contributions. The due date for making
contributions for 2022 to your IRA for most people is Tuesday,
April 18, 2023.

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 a basis in these IRAs;
• Conversions from traditional, SEP, or SIMPLE IRAs to Roth
IRAs; and
• Distributions from Roth IRAs.

Sep 26, 2022

Additional information. For more details on IRAs, see Pub.
590-A, Contributions to Individual Retirement Arrangements
(IRAs); and Pub. 590-B, Distributions from Individual Retirement
Arrangements (IRAs).

TIP SIMPLE IRA in 2022 and you have never made

nondeductible contributions (including nontaxable
amounts you rolled over from a qualified retirement plan) to
these IRAs, don’t report the distributions on 2022 Form 8606.
Instead, see Lines 4a and 4b in the 2022 Instructions for Form
1040 or the 2022 Instructions for Form 1040-NR. Also, to find out
if any of your contributions to traditional IRAs are deductible, see
the instructions for Schedule 1 in the Instructions for Form 1040.

Who Must File

File Form 8606 if any of the following apply.
• You made nondeductible contributions to a traditional IRA for
2022, including a repayment of a qualified disaster or reservist
distribution.
• You received distributions from a traditional, SEP, or SIMPLE
IRA in 2022 and your basis in these IRAs is more than zero. For
this purpose, a distribution doesn’t include a distribution that is
rolled over (other than a repayment of a qualified disaster
distribution (see 2022 Form 8915-F)), qualified charitable
distribution, one-time distribution to fund an HSA, conversion,
recharacterization, or return of certain contributions.
• You or your spouse transferred all or part of their traditional,
SEP, or SIMPLE IRA in 2022 to the other spouse under a
divorce or separation agreement where the transfer resulted in a
change in the basis of the IRA of either spouse.
• You converted an amount from a traditional, SEP, or SIMPLE
IRA to a Roth IRA in 2022.
• You received distributions from a Roth IRA in 2022 (other than
a rollover, recharacterization, or return of certain
contributions—see the instructions for Part III, later).
• You received a distribution from an inherited traditional, SEP,
or SIMPLE IRA that has a basis, or you received a distribution
from an inherited Roth IRA that wasn’t a qualified distribution.
You may need to file more than one Form 8606. See IRA with
basis under What if You Inherit an IRA? in Pub. 590-B for more
information.
Note. If you recharacterized a 2022 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 don’t have to file Form 8606 solely to report regular

TIP contributions to Roth IRAs. But see What Records Must
I Keep, later.

When and Where To File

File 2022 Form 8606 with your 2022 Form 1040, 1040-SR, or
1040-NR by the due date, including extensions, of your return.
If you aren’t required to file an income tax return but are
required to file Form 8606, sign Form 8606 and send it to the IRS
at the same time and place you would otherwise file Form 1040,
1040-SR, or 1040-NR. Be sure to include your address on

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1. It is made after the 5-year period beginning with the first
year for which a contribution was made to a Roth IRA (including
a conversion or a rollover from a qualified retirement plan) set up
for your benefit.
2. The distribution is made:
a. On or after the date you reach age 591/2,
b. After your death,
c. Due to your disability, or
d. For qualified first-time homebuyer expenses.

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 2022 you had a
deemed IRA, use the rules for either a traditional IRA or a Roth
IRA depending on which type it was. See Pub. 590-A for more
details.

Contributions. You can contribute to a Roth IRA for 2022 only
if your 2022 modified AGI for Roth IRA purposes is less than:
• $214,000 if married filing jointly or qualifying widow(er);
• $144,000 if single, head of household, or married filing
separately and you didn’t live with your spouse at any time in
2022; or
• $10,000 if married filing separately and you lived with your
spouse at any time in 2022.
Use the Maximum Roth IRA Contribution Worksheet to figure
the maximum amount you can contribute to a Roth IRA for 2022.
If you are married filing jointly, complete the worksheet
separately for you and your spouse.

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, SEP, and SIMPLE IRAs is the
total of all your nondeductible contributions and nontaxable
amounts included in rollovers made to these IRAs minus the
total of all your nontaxable distributions, adjusted if necessary
(see the instructions for line 2, later).

!

!

If you contributed too much to your Roth IRA, see
Recharacterizations, later.

CAUTION

Modified AGI for Roth IRA purposes. First, figure your AGI
(2022 Form 1040, 1040-SR, or 1040-NR, line 11). Then, refigure
it by:
1. Subtracting:
a. Roth IRA conversions included on Form 1040, 1040-SR,
or 1040-NR, line 4b; and
b. Roth IRA rollovers from qualified retirement plans
included on Form 1040, 1040-SR, or 1040-NR, line 5b; and
2. Adding:
a. IRA deduction from Schedule 1 (Form 1040), line 20;
b. Student loan interest deduction from Schedule 1 (Form
1040), line 21;
c. Reserved for future use;
d. Exclusion of interest from Form 8815, Exclusion of
Interest From Series EE and I U.S. Savings Bonds Issued After
1989;
e. Exclusion of employer-provided adoption benefits from
Form 8839, Qualified Adoption Expenses;
f. Foreign earned income exclusion from Form 2555,
Foreign Earned Income; and
g. Foreign housing exclusion or deduction from Form 2555.

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

CAUTION

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

A SIMPLE IRA plan is a tax-favored retirement plan that certain
small employers (including self-employed individuals) can set up
for the benefit of their employees. Your participation in your
employer's SIMPLE IRA plan doesn’t prevent you from making
contributions to a traditional or Roth IRA. SIMPLE IRA plans are
also known as Savings Incentive Match Plans for Employees.

Roth IRAs

A Roth IRA is similar to a traditional IRA, but has the following
features.
• Contributions are never deductible.
• No minimum distributions are required during the Roth IRA
owner's lifetime.
• Qualified distributions aren’t includible in income.

When figuring modified AGI for Roth IRA purposes, you
may have to refigure items based on modified AGI, such
CAUTION as taxable social security benefits and passive activity
losses allowed under the special allowance for rental real estate
activities. See Can You Contribute to a Roth IRA? in Pub. 590-A
for details.

Qualified distribution. Generally, a qualified distribution is any
distribution from your Roth IRA that meets the following
requirements.

Distributions. See the instructions for Part III, later.

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Maximum Roth IRA Contribution Worksheet

Keep for Your Records

Caution: If married filing jointly and the combined taxable compensation (defined below) for you and your spouse is
less than $12,000 ($13,000 if one spouse is age 50 or older at the end of 2022; $14,000 if both spouses are age 50 or
older at the end of 2022), don’t use this worksheet. Instead, see Pub. 590-A for special rules.
1. If married filing jointly, enter $6,000 ($7,000 if age 50 or older at the end of 2022). All
others, enter the smaller of $6,000 ($7,000 if age 50 or older at the end of 2022) or
your taxable compensation (defined below) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Enter your total contributions to traditional IRAs for 2022 . . . . . . . . . . . . . . . . . . . . . . . . .

1.

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

3.

4. Enter: $214,000 if married filing jointly or qualifying widow(er); $10,000 if married
filing separately and you lived with your spouse at any time in 2022. All others, enter
$144,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 2022. See Recharacterizations, later, if you made Roth IRA
contributions for 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7. If line 4 above is $144,000, 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Multiply line 1 by line 8. If the result isn’t a multiple of $10, increase it to the next
multiple of $10 (for example, increase $490.30 to $500). Enter the result, but not
less than $200 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10. Maximum 2022 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 2022 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Overall Contribution Limit for Traditional and
Roth IRAs

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

Difficulty of care payments. For contributions for 2022, you
may elect to increase the nondeductible IRA contribution limit by
some or all of the amount of difficulty of care payments, which
are a type of qualified foster care payment, received. For details,
see 2022 Pub. 590-A.

If you aren’t married filing jointly, your limit on contributions to
traditional and Roth IRAs is generally the smaller of $6,000
($7,000 if age 50 or older at the end of 2022) or your taxable
compensation (defined below).

Taxable compensation. Taxable compensation includes the
following.
• Wages, salaries, tips, etc. If you received a distribution from a
nonqualified deferred compensation plan or nongovernmental
section 457 plan that is included in box 1 of Form W-2 or in box 1
of Form 1099-NEC, don’t include that distribution in taxable
compensation. The distribution should be shown in (a) box 11 of
Form W-2, (b) box 12 of Form W-2 with code Z, or (c) box 14 of
Form 1099-MISC. If it isn’t, contact your employer for the amount
of the distribution.
• 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 pursuant to a divorce or
separation agreement entered into before January 1, 2019,
unless that agreement was changed after December 31, 2018,
to expressly provide that alimony received isn't included in the
recipient's income.

If you are married filing jointly, your contribution limit is
generally $6,000 ($7,000 if age 50 or older at the end of 2022)
and your spouse's contribution limit is $6,000 ($7,000 if age 50
or older at the end of 2022) as well. But if the combined taxable
compensation of both you and your spouse is less than $12,000
($13,000 if one spouse is age 50 or older at the end of 2022;
$14,000 if both spouses are age 50 or older at the end of 2022),
see Kay Bailey Hutchison Spousal IRA Limit in Pub. 590-A for
special rules.
This limit doesn’t 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
distributions and qualified reservist distributions don’t affect your
contribution limit.
The amount you can contribute to a Roth IRA may also
be limited by your modified AGI (see Contributions,
CAUTION earlier, and the Maximum Roth IRA Contribution
Worksheet).

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Instructions for Form 8606 (2022)

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• Certain non-tuition fellowship and stipend payments. For
details, see Pub. 590-A.

$300 of related earnings from your traditional IRA to a Roth IRA
in a trustee-to-trustee transfer; and deducted the remaining
traditional IRA contribution of $1,000 on your 2022 Form 1040.
You don’t report the $3,300 distribution from your traditional IRA
on your 2022 Form 1040 because the distribution occurred in
2023. You don’t report the distribution on your 2023 Form 1040
because the recharacterization related to 2022 and was
explained in an attachment to your 2022 return.
2. You made a contribution to a Roth IRA and later
recharacterized part or all of it in a trustee-to-trustee transfer to a
traditional IRA. Report the nondeductible traditional IRA portion
of the recharacterized contribution, if any, on Form 8606, Part I.
Don’t report the Roth IRA contribution (whether or not you
recharacterized all or part of it) on Form 8606. Attach a
statement to your return explaining the recharacterization. If the
recharacterization occurred in 2022, include the amount
transferred from the Roth IRA on your 2022 Form 1040,
1040-SR, or 1040-NR, line 4a. If the recharacterization occurred
in 2023, report the amount transferred only in the attached
statement, and not on your 2022 or 2023 tax return. See
Example next.
Example. You are single, covered by an employer retirement
plan, and you contributed $4,000 to a new Roth IRA on June 16,
2022. On December 29, 2022, you determine that your 2022
modified AGI will allow a full traditional IRA deduction. On that
same date, you recharacterize the Roth IRA contribution as a
traditional IRA contribution and have $4,200, the balance in the
Roth IRA account ($4,000 contribution plus $200 related
earnings), transferred from your Roth IRA to a traditional IRA in a
trustee-to-trustee transfer. You deduct the $4,000 traditional IRA
contribution on your 2022 Form 1040. You don’t file a Form
8606. You attach a statement to your return explaining the
recharacterization. The statement indicates that you contributed
$4,000 to a new Roth IRA on June 16, 2022; recharacterized
that contribution on December 29, 2022, by transferring $4,200,
the balance in the Roth IRA, to a traditional IRA in a
trustee-to-trustee transfer; and deducted the traditional IRA
contribution of $4,000 on your 2022 Form 1040. You include the
$4,200 distribution from your Roth IRA on your 2022 Form 1040,
line 4a.

See What Is Compensation? under Who Can Open a
Traditional IRA? in chapter 1 of Pub. 590-A for details.

Recharacterizations

Generally, you can recharacterize (correct) an IRA contribution
by making a trustee-to-trustee transfer from one IRA to another
type of IRA. Trustee-to-trustee transfers are made directly
between financial institutions or within the same financial
institution. You must generally make the transfer by the due date
of your return (including extensions) and reflect it on your return.
However, if you timely filed your return without making the
transfer, you can make the transfer within 6 months of the due
date of your return, excluding extensions. If necessary, file an
amended return reflecting the transfer (see Amending Form
8606, later). Enter “Filed pursuant to section 301.9100-2” on the
amended return.
No recharacterizations of conversions made in 2018 or later. A conversion of a traditional IRA to a Roth IRA, and a
rollover from any other eligible retirement plan to a Roth IRA,
made in tax years beginning after December 31, 2017, cannot
be recharacterized as having been made to a traditional IRA.
Reporting recharacterizations. Treat any recharacterized IRA
contribution as though the amount of the contribution was
originally contributed to the second IRA, not the first IRA. For the
recharacterization, you must transfer the amount of the original
contribution plus any related earnings or less any related loss. In
most cases, your IRA trustee or custodian figures the amount of
the related earnings you must transfer. If you need to figure the
related earnings, see How Do You Recharacterize a
Contribution? in chapter 1 of Pub. 590-A. Treat any earnings or
loss that occurred in the first IRA as having occurred in the
second IRA. You can’t deduct any loss that occurred while the
funds were in the first IRA. Also, you can’t take a deduction for a
contribution to a traditional IRA if you later recharacterize the
amount. The following discussion explains how to report the two
different types of recharacterizations, including the statement
that you must attach to your return explaining the
recharacterization.
1. You made a contribution to a traditional IRA and later
recharacterized part or all of it in a trustee-to-trustee transfer to a
Roth IRA. If you recharacterized only part of the contribution,
report the nondeductible traditional IRA portion of the remaining
contribution, if any, on Form 8606, Part I. If you recharacterized
the entire contribution, don’t report the contribution on Form
8606. In either case, attach a statement to your return explaining
the recharacterization. If the recharacterization occurred in 2022,
include the amount transferred from the traditional IRA on 2022
Form 1040, 1040-SR, or 1040-NR, line 4a. If the
recharacterization occurred in 2023, report the amount
transferred only in the attached statement, and not on your 2022
or 2023 tax return. See Example next.
Example. You are single, covered by an employer retirement
plan, and you contributed $4,000 to a new traditional IRA on May
27, 2022. On February 24, 2023, you determine that your 2022
modified AGI will limit your traditional IRA deduction to $1,000.
The value of your traditional IRA on that date is $4,400. On the
same date, you recharacterize $3,000 of the traditional IRA
contribution as a Roth IRA contribution, and have $3,300
($3,000 contribution plus $300 related earnings) transferred from
your traditional IRA to a Roth IRA in a trustee-to-trustee transfer.
You deduct the $1,000 traditional IRA contribution on your 2022
Form 1040. You don’t file a 2022 Form 8606. You attach a
statement to your 2022 return explaining the recharacterization.
The statement indicates that you contributed $4,000 to a
traditional IRA on May 27, 2022; recharacterized $3,000 of that
contribution on February 24, 2023, by transferring $3,000 plus

Return of IRA Contributions

If, in 2022, you made traditional IRA contributions or Roth IRA
contributions for 2022 and you had those contributions returned
to you with any related earnings (or minus any loss) by the due
date (including extensions) of your 2022 tax return, the returned
contributions are treated as if they were never contributed. Don’t
report the contribution or distribution on Form 8606 or take a
deduction for the contribution. However, you must include the
amount of the distribution of the returned contributions you made
in 2022 and any related earnings on your 2022 Form 1040,
1040-SR, or 1040-NR, line 4a. Also include the related earnings
on your 2022 Form 1040, 1040-SR, or 1040-NR, line 4b. Attach
a statement explaining the distribution. Also, if you were under
age 591/2 at the time of a distribution with related earnings, you
are generally subject to the additional 10% tax on early
distributions (see Form 5329, Additional Taxes on Qualified
Plans (Including IRAs) and Other Tax-Favored Accounts, and its
instructions).
If you timely filed your 2022 tax return without withdrawing a
contribution that you made in 2022, you can still have the
contribution returned to you within 6 months of the due date of
your 2022 tax return, excluding extensions. If you do, file an
amended return for your 2022 tax year with “Filed pursuant to
section 301.9100-2” entered at the top. Report any related
earnings on the amended return and include an explanation of
the withdrawn contribution. Make any other necessary changes
on the amended return (for example, if you reported the
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contributions as excess contributions on your original return,
include an amended Form 5329 reflecting that the withdrawn
contributions are no longer treated as having been contributed).

Year(s)

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
chapter 1 of Pub. 590-A. If you made a contribution or
distribution while the IRA held the returned contribution, see
Pub. 590-A.
If you made a contribution for 2021 and you had it returned to
you in 2022 as described above, don’t report the distribution on
your 2022 tax return. Instead, report it on your 2021 original or
amended return in the manner described above.
Example. On May 23, 2022, you contributed $4,000 to your
traditional IRA that has a basis. The value of the IRA was
$18,000 prior to the contribution. On December 29, 2022, when
you are age 57 and the value of the IRA is $23,600, you realize
you can’t make the entire contribution because your taxable
compensation for the year will be too small. You decide to have
$1,000 of the contribution returned to you and withdraw $1,073
from your IRA ($1,000 contribution plus $73 earnings). You
didn’t make any other withdrawals or contributions. You don’t file
a 2022 Form 8606. You deduct the $3,000 remaining
contribution on your 2022 Schedule 1 (Form 1040), line 20. You
include $1,073 on your 2022 Form 1040, line 4a, and $73 on
line 4b. You attach a statement to your tax return explaining the
distribution. Because you properly removed the excess
contribution with the related earnings by the due date of your tax
return, you aren’t subject to the additional 6% tax on excess
contributions, reported on Form 5329. 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 Schedule 2 (Form 1040),
line 8.

Contribution
limit

Contribution limit if
age 50 or older at
the end of the year

2019 through 2021

$6,000

$7,000

2013 through 2018

$5,500

$6,500

2008 through 2012

$5,000

$6,000

2006 or 2007

$4,000

$5,000

2005

$4,000

$4,500

2002 through 2004

$3,000

$3,500

1997 through 2001

$2,000

—

before 1997

$2,250

—

If the excess contribution to your traditional IRA for the year
included a rollover and the excess occurred because the
information the plan was required to give you was incorrect,
increase the contribution limit amount for the year shown in the
table above by the amount of the excess that is due to the
incorrect information.
If the total contributions for the year included employer
contributions to a SEP IRA, increase the contribution limit
amount for the year shown in the table above by the smaller of
the amount of the employer contributions or:

Return of Excess Traditional IRA
Contributions

The return (distribution) in 2022 of excess traditional IRA
contributions for years prior to 2022 isn’t taxable if all three of the
following apply.
1. The distribution was made after the due date, including
extensions, of your tax return for the year for which the
contribution was made (if the distribution was made earlier, see
Return of IRA Contributions, earlier).
2. No deduction was allowable (without regard to the
modified AGI limitation) or taken for the excess contributions.
3. The total contributions (excluding rollovers) to your
traditional and SEP IRAs for the year for which the excess
contributions were made didn’t exceed the amounts shown in
the following table.

2021

$58,000

2020

$57,000

2019

$56,000

2018

$55,000

2017

$54,000

2015 or 2016

$53,000

2014

$52,000

2013

$51,000

2012

$50,000

2009, 2010, or 2011

$49,000

2008

$46,000

2007

$45,000

2006

$44,000

2005

$42,000

2004

$41,000

2002 or 2003

$40,000

2001

$35,000

before 2001

$30,000

Include the total amount distributed on 2022 Form 1040,
1040-SR, or 1040-NR, line 4a; and attach a statement to your
return explaining the distribution. See Example, later.
If you meet these conditions and are otherwise required to file
Form 8606:
• Don’t take into account the amount of the withdrawn
contributions in figuring line 2 (for 2022 or for any later year), and
• Don’t include the amount of the withdrawn contributions on
line 7.
Example. You are single, you retired in 2019, and you had no
taxable compensation after 2019. However, you made traditional
IRA contributions (that you didn’t deduct) of $3,000 in 2020 and
$4,000 in 2021. In December 2022, a tax practitioner informed
Instructions for Form 8606 (2022)

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you that you had made excess contributions for those years
because you had no taxable compensation. In December 2022,
you withdrew the $7,000 and filed amended returns for 2020 and
2021 reflecting the additional 6% tax on excess contributions on
Form 5329. You include the $7,000 distribution on your 2022
Form 1040, line 4a; enter -0- on line 4b; and attach a statement
to your return explaining the distribution, including the fact that
you filed amended returns for 2020 and 2021, and paid the
additional 6% tax on the excess contributions for those years.
The statement indicates that the distribution isn’t taxable
because (a) it was made after the due dates of your 2020 and
2021 tax returns, including extensions; (b) your total IRA
contributions for 2020 and for 2021 didn’t exceed $6,000
($7,000 if age 50 or older at the end of that year); and (c) you
didn’t take a deduction for the contributions, and no deduction
was allowable because you didn’t have any taxable
compensation for those years. The statement also indicates that
the distribution reduced your excess contributions to -0-, as
reflected on your amended 2020 and 2021 Forms 5329. Don’t
file a 2022 Form 8606. If you are required to file Form 8606 in a
year after 2022, don’t include the $7,000 you withdrew in 2022
on line 2.

More than one Form 8606 required. If both you and your
spouse are required to file Form 8606, file a separate Form 8606
for each of you. If you are required to file Form 8606 for IRAs
inherited from more than one decedent, file a separate Form
8606 for the IRA from each decedent.

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
instructions or as referred to in the Form 1040-NR instructions,
subtract line 12 of the worksheet (or the amount you chose to
deduct on Schedule 1 (Form 1040), line 20, if less) from the
smaller of line 10 or line 11 of the worksheet. Enter the result on
line 1 of Form 8606. You can’t deduct the amount included on
line 1.

Amending Form 8606

If you used the worksheet Figuring Your Reduced IRA
Deduction for 2022 in Pub. 590-A, enter on line 1 of Form 8606
any nondeductible contributions from the appropriate lines of
that worksheet.

Generally, after you file your return, you can change a
nondeductible contribution to a traditional IRA to a deductible
contribution or vice versa if you make the change within the time
limit for filing Form 1040-X, Amended U.S. Individual Income
Tax Return (see When To File in the Form 1040-X instructions).
You may also be able to make a recharacterization (discussed
earlier). If necessary, complete a new Form 8606 showing the
revised information and file it with Form 1040-X.

If you didn’t have any deductible contributions, you can make
nondeductible contributions up to your contribution limit (see
Overall Contribution Limit for Traditional and Roth IRAs, earlier).
Enter on line 1 of Form 8606 your nondeductible contributions.
Include on line 1 any repayment of a qualified reservist
distribution.

Penalty for Not Filing

Don’t include on line 1 contributions that you had returned to
you with the related earnings (or less any loss). See Return of
IRA Contributions, earlier.

If you are required to file Form 8606 to report a nondeductible
contribution to a traditional IRA for 2022, but don’t do so, you
must pay a $50 penalty, unless you can show reasonable cause.

Overstatement Penalty

Line 2

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

Generally, if this is the first year you are required to file Form
8606, enter -0-. Otherwise, use the Total Basis Chart to find the
amount to enter on line 2.

What Records Must I Keep?

However, you may need to enter an amount that is more
than -0- (even if this is the first year you are required to file Form
8606) or increase or decrease the amount from the chart if your
basis changed because of any of the following.
• 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, SEP, or SIMPLE IRA (see the last bulleted item under
Line 7, later).
• You rolled over any nontaxable portion of your qualified
retirement plan to a traditional, SEP, or SIMPLE IRA that wasn’t
previously reported on Form 8606, line 2. Include the nontaxable
portion on line 2.

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 1040-SR (or Forms 1040A,
1040-NR, 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.
• Forms 5498, IRA Contribution Information, 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.

Line 4

If you made contributions to traditional IRAs for 2022 in 2022
and 2023 and you have both deductible and nondeductible
contributions, you can choose to treat the contributions made in
2022 first as nondeductible contributions and then as deductible
contributions, or vice versa.

Note. Forms 1040-T, 1040A, and W-2P are forms that were
used in prior years.

Specific Instructions

Example. You made contributions for 2022 of $2,000 in May
2022 and $2,000 in January 2023, of which $3,000 are
deductible and $1,000 are nondeductible. You choose $1,000 of
your contribution in 2022 to be nondeductible. You enter the
$1,000 on line 1, but not line 4, and it becomes part of your basis
for 2022.

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.
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Example. You received a $30,000 qualified disaster
distribution on May 2, 2022, from your traditional IRA. On
November 21, 2022, you made a repayment of $10,000 to your
traditional IRA. The value of all of your traditional, SEP, and
SIMPLE IRAs as of December 31, 2022, was $50,000. You had
no outstanding rollovers. You would enter $40,000 ($50,000
minus $10,000 repayment) on line 6.

Although the contributions to traditional IRAs for 2022 that
you made from January 1, 2023, through April 18, 2023, can be
treated as nondeductible, they aren’t included in figuring the
nontaxable part of any distributions you received in 2022.

Line 6

Enter the total value of all your traditional, SEP, and SIMPLE
IRAs as of December 31, 2022, plus any outstanding rollovers. A
statement should be sent to you by January 31, 2023, showing
the value of each IRA on December 31, 2022. However, if you
recharacterized any amounts originally contributed, enter on
line 6 the total value, taking into account all recharacterizations
of those amounts, including recharacterizations made after
December 31, 2022.

Line 7
If you received a distribution in 2022 from a traditional,
SEP, or SIMPLE IRA, and you also made contributions
CAUTION for 2022 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-B.

!

For purposes of 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 after receiving the distribution from the
first IRA. An outstanding rollover is generally the amount of any
distribution received in 2022 after November 1, 2022, that was
rolled over in 2023, but within the 60-day rollover period. A
rollover between a SIMPLE IRA and a qualified retirement plan
or an IRA (other than a SIMPLE IRA) can only take place after
your first 2 years of participation in the SIMPLE IRA. See Pub.
590-A for more details.

Don’t include any of the following on line 7.

• Distributions that you converted to a Roth IRA.
• Recharacterizations of traditional IRA contributions to Roth

IRA contributions.
• Distributions you rolled over to another traditional, SEP, or
SIMPLE IRA (whether or not the distribution is an outstanding
rollover 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 (QCDs). For details, see Are
Distributions Taxable? in chapter 1 of Pub. 590-B.
• Distributions that are treated as a return of excess
contributions under Return of Excess Traditional IRA
Contributions, earlier.
• Qualified distributions from Part IV of your 2022 Form 8915-F,
if any, you repaid in 2022 no later than any deadline for
repayment.
• 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 isn’t taxable to you or
your spouse. If this transfer results in a change in the basis of the
IRA of either spouse, both spouses must file Form 8606 and
show the increase or decrease in the amount of basis on line 2.
Attach a statement explaining this adjustment. Include in the
statement the character of the amounts in the IRA, such as the
amount attributable to nondeductible contributions. Also, include
the name and SSN of the other spouse.

Pursuant to Rev. Proc. 2020-46 in Internal Revenue Bulletin
2020-45, available at IRS.gov/irb/2020-45_IRB#REVPROC-2020-46, you may make a written certification to a plan
administrator or an IRA trustee that you missed the 60-day
rollover contribution deadline because of one or more of the 12
reasons listed in Rev. Proc. 2020-46. See Rev. Proc. 2020-46
for information on how to self-certify for a waiver. Also see Time
Limit for Making a Rollover Contribution under Can You Move
Retirement Plan Assets? in Pub. 590-A for more information on
ways to get a waiver of the 60-day rollover requirement.
Note. Don’t include an outstanding rollover from a traditional,
SEP, or SIMPLE IRA to a qualified retirement plan.

!

CAUTION

Include, on line 6, qualified distributions from Part IV of
your 2022 Form 8915-F, if any, you repaid in 2022 no
later than the deadline for repayment.

Repayments in 2022 of Qualified Disaster
Distributions
Do not reduce line 6 by qualified disaster distribution
repayments that were made in 2022 for qualified disaster
distributions made in years before 2022.

!

CAUTION

Qualified disaster distributions. Be sure to include on
line 7 all qualified disaster distributions made in 2022,
even if they were later repaid.

The amount you would otherwise enter on line 6 should be
reduced by the total amount of qualified disaster distribution
repayments that were made in 2022 for qualified disaster
distributions made in 2022. If the result is zero or less, enter -0-.

Total Basis Chart
IF the last Form 8606 you filed was for . . .

THEN enter on line 2 . . .

a year after 2000 and before 2022

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.

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• Qualified charitable distributions (QCDs). For details, see Are
Distributions Taxable? in chapter 1 of Pub. 590-B.
• Distributions made upon death or due to disability if a
contribution was made (including a conversion or a rollover from
a qualified retirement plan) for any year from 1998 through 2017.
• Qualified distributions from Part IV of your 2022 Form 8915-F,
if any, you repaid in 2022 no later than the deadline for
repayment.
• 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 isn’t taxable to you or your spouse.

Line 8

If, in 2022, you converted any amounts from traditional, SEP, or
SIMPLE IRAs to a Roth IRA, enter on line 8 the net amount you
converted.

Line 15b

If you have no qualified disaster distributions in 2022 from a
traditional, SEP, or SIMPLE IRA, enter -0- on line 15b. If all your
distributions in 2022 from those IRAs are qualified disaster
distributions, enter the amount from line 15a on line 15b. If you
have distributions in 2022 unrelated to qualified disasters, as
well as qualified disaster distributions, you will need to multiply
the amount on line 15a by a fraction. The numerator of the
fraction is your total qualified disaster distributions, and the
denominator is the amount from Form 8606, line 7.

Qualified disaster distributions. Be sure to include on
line 19 all qualified disaster distributions made in 2022,
CAUTION even if they were later repaid, unless they fall under the
4th or 7th bullet above.

!

Line 15c

If, after considering the items above, you don’t have an
amount to enter on line 19, don’t complete Part III; your Roth IRA
distribution(s) isn’t taxable. Instead, include your total Roth IRA
distribution(s) on 2022 Form 1040, 1040-SR, or 1040-NR,
line 4a.

If you were under age 591/2 at the time you received distributions
from your traditional, SEP, or SIMPLE IRA, there is generally an
additional 10% tax on the portion of the distribution that is
included in income (25% for a distribution from a SIMPLE IRA
during the first 2 years of your participation in the plan). See the
instructions for Schedule 2 (Form 1040), line 8; and the
Instructions for Form 5329.

Line 20

If you had a qualified first-time homebuyer distribution from your
Roth IRA and you made a contribution (including a conversion or
a rollover from a qualified retirement plan) to a Roth IRA for any
year from 1998 through 2017, enter the amount of your qualified
expenses on line 20, but don’t enter more than $10,000 reduced
by the total of all your prior qualified first-time homebuyer
distributions. For details, see Are Distributions Taxable? in
chapter 2 of Pub. 590-B.

Part II—2022 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 2022.

Line 22

Line 16

Figure the amount to enter on line 22 as follows.
• If you didn’t take a Roth IRA distribution before 2022 (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 2022 (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 2022, see the Basis
in Regular Roth IRA Contributions Worksheet 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 in
regular contributions received or transferred incident to divorce.
Also attach a statement similar to the one explained in the last
bulleted item under Line 7, earlier.
• 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.

If you didn’t complete line 8, see the instructions for that line.
Then, enter on line 16 the amount you would have entered on
line 8 had you completed it.

Line 17

If you didn’t complete line 11, enter on line 17 the amount from
line 2 (or the amount you would have entered on line 2 if you had
completed that line) plus any contributions included on line 1 that
you made before the conversion.

Line 18

If your entry on line 18 is zero or less, don’t include the result on
2022 Form 1040, 1040-SR, or 1040-NR, line 4b. Include the full
amount of the distribution on 2022 Form 1040, 1040-SR, or
1040-NR, line 4a.

Part III—Distributions From Roth IRAs

Complete Part III to figure the taxable part, if any, of your 2022
Roth IRA distributions.

Line 23

Line 19

Generally, there is an additional 10% tax on 2022 distributions
from a Roth IRA that are shown on line 23. You will need to
complete lines 1 through 4 of Form 5329 to determine the
amounts from the Roth IRAs that are subject to the additional
tax. See the instructions for Form 5329, Part I, for details and
exceptions.

Don’t include on line 19 any of the following.
• Distributions that you rolled over, including distributions made
in 2022 and rolled over after December 31, 2022 (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 or a rollover from a qualified
retirement plan) for any year from 1998 through 2017.
• A one-time distribution to fund an HSA. For details, see Pub.
969.

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.

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• If you took a Roth IRA distribution (other than an amount
rolled over or recharacterized or a returned contribution) before
2022 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 chart to figure the
amount to enter on line 24.
• If you didn’t take such a distribution before 2022, enter on
line 24 the total of all your conversions to Roth IRAs. These
amounts are shown on line 14c of your 1998, 1999, and 2000
Forms 8606 and line 16 of your 2001 through 2021 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 to 2022
reported on your Form 1040, Form 1040-SR, Form 1040A, or
Form 1040-NR, and for 2010 reported on line 21 of your Form
8606. Don’t include amounts rolled in from a designated Roth
account because these amounts are included on line 22.
• Increase or decrease the amount on line 24 by any basis in
conversions to Roth IRAs and amounts rolled over from a
qualified retirement plan to a Roth IRA received or transferred
incident to divorce. Also attach a statement similar to the one
explained in the last bulleted item under Line 7, earlier.

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.
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.

Line 25b

If you have no qualified disaster distributions in 2022 from a Roth
IRA, enter -0- on line 25b. If all your distributions in 2022 from
Roth IRAs are qualified disaster distributions, enter the amount
from line 25a on line 25b. If you have distributions in 2022
unrelated to qualified disasters, as well as qualified disaster
distributions, you will need to multiply the amount on line 25a by
a fraction. The numerator of the fraction is your total qualified
disaster distributions, and the denominator is the amount from
Form 8606, line 21.

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.

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

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Before you begin, see the line 22 worksheet and line 24 chart below.

Basis in Regular Roth IRA Contributions Worksheet—Line 22
Before you begin: You will need your Form 8606 for the most recent year prior to 2022 when you received a distribution.
Note. Don’t complete this worksheet if you never received a distribution from your Roth IRAs prior to 2022.

1. Enter the most recent year prior to 2022 you reported distributions on
Form 8606 (for example, 2 0 1 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.
2. Enter your basis in Roth IRA contributions reported on Form 8606 for the
year entered on line 1 (see Table 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Enter your Roth IRA distributions* reported on Form 8606 for the year
entered on line 1 (see Table 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Subtract line 3 from line 2. Enter -0- if the resulting amount is zero or
less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Enter the total of all your regular contributions** to Roth IRAs after the
year entered on line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Add lines 4 and 5. Enter this amount on your 2022 Form 8606,
line 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2.
3.
4.
5.
6.

* Excluding rollovers, recharacterizations, and contributions that you had returned to you.
** Excluding rollovers, conversions, and any contributions that you had returned to you.

Table 1 for Line 2 Above
IF the year entered on line 1 was . . .

THEN enter on line 2 the amount from . . .

2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, 2013, 2012, 2011, 2009,
2008, 2007, 2006, 2005, or 2004

Form 8606, line 22.

2010

Form 8606, line 29.

2003, 2002, 2001

Form 8606, line 20.

2000 or 1999

Form 8606, line 18d.

1998

Form 8606, line 19c.

Table 2 for Line 3 Above
IF the year entered on line 1 was . . .

THEN enter on line 3 the amount from . . .

2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, 2013, 2012, 2011, 2009,
2008, 2007, 2006, 2005, 2004, 2003, 2002, or 2001

Form 8606, line 19.

2010

Form 8606, line 26.

2000 or 1999

Form 8606, line 17.

1998

Form 8606, line 18.

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Basis in Roth IRA Conversions and Rollovers From Qualified Retirement Plans
to Roth IRAs—Line 24
IF the most recent year prior to 2022 in
which you had a distribution1 in excess of
your basis in contributions was . . .

THEN enter on Form 8606, line 24 . . .

PLUS the sum of the amounts on . . .

2021
(your 2021 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2021 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2022 Form 8606 and
certain rollovers3 reported on your
2022 return.

2020
(your 2020 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2020 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2021 Form 8606 and
certain rollovers3 reported on your
2021 and 2022 returns.

2019
(your 2019 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2019 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2020 through 2022
Forms 8606 and certain rollovers3
reported on your 2020 through 2022
returns.

2018
(your 2018 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2018 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2019 through 2022
Forms 8606 and certain rollovers3
reported on your 2019 through 2022
tax returns.

2017
(your 2017 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2017 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2018 through 2022
Forms 8606 and certain rollovers3
reported on your 2018 through 2022
tax returns.

2016
(your 2016 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2016 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2017 through 2022
Forms 8606 and certain rollovers3
reported on your 2017 through 2022
tax returns.

2015
(your 2015 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2015 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2016 through 2022
Forms 8606 and certain rollovers3
reported on your 2016 through 2022
tax returns.

2014
(your 2014 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2014 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2015 through 2022
Forms 8606 and certain rollovers3
reported on your 2015 through 2022
tax returns.

2013
(your 2013 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2013 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2014 through 2022
Forms 8606 and certain rollovers3
reported on your 2014 through 2022
tax returns.

2012
(your 2012 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2012 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2013 through 2022
Forms 8606 and certain rollovers3
reported on your 2013 through 2022
tax returns.

2011
(your 2011 Form 8606, line 22, was less than
line 19 of that Form 8606)

the excess, if any, of your 2011 Form 8606, line 24, over
line 232 of that Form 8606

line 16 of your 2012 through 2022
Forms 8606 and certain rollovers3
reported on your 2012 through 2022
tax returns.

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)

line 16 of your 2011 through 2022
Forms 8606 and certain rollovers3
reported on your 2011 through 2022
tax returns;
OR
line 16 of your 2011 through 2022
Forms 8606; lines 16 and 21 of your
2010 Form 86064 if you didn’t check
the box on line 19 or 24 of your 2010
Form 8606; and certain rollovers3
reported on your 2011 through 2022
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 232 of that Form 8606

line 16 of your 2010 through 2022
Forms 8606; line 21 of your 2010 Form
8606;4 and certain rollovers3 reported
on your 2011 through 2022 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 232 of that Form 8606

line 16 of your 2009 through 2022
Forms 8606; line 21 of your 2010 Form
8606;4 and certain rollovers3 reported
on your 2009 and 2011 through 2022
tax returns.

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.

Amounts rolled over from qualified retirement plans to Roth IRAs from your Form 1040, 1040-SR, or 1040-NR, line 5a, for 2020 through 2022 returns; Form 1040 or
1040-SR, line 4c, for 2019 returns; Form 1040, line 4a, for 2018 returns, and line 16a for 2017 and earlier returns; Form 1040A, line 12a (Form 1040A was retired in
2018); or Form 1040-NR, line 17a, for 2019 and earlier returns.
3

4

Don’t include any in-plan Roth rollovers entered on line 21.

Instructions for Form 8606 (2022)

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Page 12 of 12

Fileid: … ions/i8606/2022/a/xml/cycle03/source

8:22 - 26-Sep-2022

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Basis in Roth IRA Conversions and Rollovers From Qualified Retirement Plans
to Roth IRAs—Line 24 (continued)
IF the most recent year prior to 2022 in
which you had a distribution1 in excess of
your basis in contributions was . . .

THEN enter on Form 8606, line 24 . . .

PLUS the sum of the amounts on . . .

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 232 of that Form 8606

line 16 of your 2008 through 2022
Forms 8606; line 21 of your 2010 Form
8606;4 and certain rollovers3 reported
on your 2008, 2009, and 2011 through
2022 tax returns.

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 232 of that Form 8606

line 16 of your 2007 through 2022
Forms 8606; line 21 of your 2010 Form
8606;4 and certain rollovers3 reported
on your 2008, 2009, and 2011 through
2022 tax returns.

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 232 of that Form 8606

line 16 of your 2006 through 2022
Forms 8606; line 21 of your 2010 Form
8606;4 and certain rollovers3 reported
on your 2008, 2009, and 2011 through
2022 tax returns.

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 232 of that Form 8606

line 16 of your 2005 through 2022
Forms 8606; line 21 of your 2010 Form
8606;4 and certain rollovers3 reported
on your 2008, 2009, and 2011 through
2022 tax returns.

2003
(you had an amount on your 2003 Form 8606,
line 21)

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

line 16 of your 2004 through 2022
Forms 8606; line 21 of your 2010 Form
8606;4 and certain rollovers3 reported
on your 2008, 2009, and 2011 through
2022 tax returns.

2002
(you had an amount on your 2002 Form 8606,
line 21)

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

line 16 of your 2003 through 2022
Forms 8606; line 21 of your 2010 Form
8606;4 and certain rollovers3 reported
on your 2008, 2009, and 2011 through
2022 tax returns.

2001
(you had an amount on your 2001 Form 8606,
line 21)

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

line 16 of your 2002 through 2022
Forms 8606; line 21 of your 2010 Form
8606;4 and certain rollovers3 reported
on your 2008, 2009, and 2011 through
2022 tax returns.

2000
(you had an amount on your 2000 Form 8606,
line 19)

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

line 16 of your 2001 through 2022
Forms 8606; line 21 of your 2010 Form
8606;4 and certain rollovers3 reported
on your 2008, 2009, and 2011 through
2022 tax returns.

1999
(you had an amount on your 1999 Form 8606,
line 19)

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

line 14c of your 2000 Form 8606;
line 16 of your 2001 through 2022
Forms 8606; line 21 of your 2010 Form
8606;4 and certain rollovers3 reported
on your 2008, 2009, and 2011 through
2022 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 and 2000 Forms
8606; line 16 of your 2001 through
2022 Forms 8606; line 21 of your 2010
Form 8606;4 and certain rollovers3
reported on your 2008, 2009, and 2011
through 2022 tax returns.

the amount from your 2022 Form 8606, line 16

line 14c of your 1998 through 2000
Forms 8606; line 16 of your 2001
through 2022 Forms 8606; line 21 of
your 2010 Form 8606;4 and certain
rollovers3 reported on your 2008, 2009,
and 2011 through 2022 tax returns.

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

Didn’t 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, 1040-SR, or 1040-NR, line 5a, for 2020 through 2022 returns; Form 1040 or
1040-SR, line 4c, for 2019 returns; Form 1040, line 4a, for 2018 returns, and line 16a for 2017 and earlier returns; Form 1040A, line 12a (Form 1040A was retired
in 2018); or Form 1040-NR, line 17a, for 2019 and earlier returns.

4

Don’t include any in-plan Roth rollovers entered on line 21.

-12-

Instructions for Form 8606 (2022)