Form 8606

(Rev. January 2018) 2016

Department of the Treasury 

Internal Revenue Service (99)

Nondeductible IRAs

▶ Information about Form 8606 and its separate instructions is at www.irs.gov/form8606.

▶ Attach to 2016 Form 1040, 2016 Form 1040A, or 2016 Form 1040NR.

OMB No. 1545-0074

Attachment 

Sequence No. 48

Name. If married, file a separate form for each spouse required to file 2016 Form 8606. See instructions. Your social security number 

Fill in Your Address 

Only if You Are 

Filing This Form by 

Itself and Not With 

Your Tax Return ▲

Home address (number and street, or P.O. box if mail is not delivered to your home) Apt. no.

City, town or post office, state, and ZIP code. If you have a foreign address, also complete the spaces below (see instructions). 

Foreign country name Foreign province/state/county Foreign postal code

If this is an amended 

return, check here ▶

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

Complete this part only if one or more of the following apply.

• You made nondeductible contributions to a traditional IRA for 2016. 

• You took distributions from a traditional, SEP, or SIMPLE IRA in 2016 and you made nondeductible contributions to a 

traditional IRA in 2016 or an earlier year. For this purpose, a distribution does not include a rollover (other than a 

repayment of a qualified disaster distribution (see 2016 Form 8915A)), qualified charitable distribution, one-time 

distribution to fund an HSA, conversion, recharacterization, or return of certain contributions. 

• You converted part, but not all, of your traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2016 (excluding any portion 

you recharacterized) and you made nondeductible contributions to a traditional IRA in 2016 or an earlier year.

1 Enter your nondeductible contributions to traditional IRAs for 2016, including those made for 2016 

from January 1, 2017, through April 18, 2017 (see instructions) . . . . . . . . . . . . 1

2 Enter your total basis in traditional IRAs (see instructions) . . . . . . . . . . . . . . 2

3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

In 2016, did you take a distribution 

from traditional, SEP, or SIMPLE IRAs, 

or make a Roth IRA conversion?

No ▶ Enter the amount from line 3 on line 14. 

Do not complete the rest of Part I.

Yes ▶ Go to line 4.

4 Enter those contributions included on line 1 that were made from January 1, 2017, through April 18, 2017 4

5 Subtract line 4 from line 3 . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Enter the value of all your traditional, SEP, and SIMPLE IRAs as of 

December 31, 2016, plus any outstanding rollovers. Subtract any 

repayments of qualified disaster distributions (see 2016 Form 8915A). If 

the result is zero or less, enter -0-. See instructions . . . . . . . . 6

7 Enter your distributions from traditional, SEP, and SIMPLE IRAs in

2016. Do not include rollovers (other than repayments of qualified 

disaster distributions (see 2016 Form 8915A)), qualified charitable 

distributions, a one-time distribution to fund an HSA, conversions to a 

Roth IRA, certain returned contributions, or recharacterizations of

traditional IRA contributions (see instructions) . . . . . . . . . 7

8 Enter the net amount you converted from traditional, SEP, and SIMPLE 

IRAs to Roth IRAs in 2016. Do not include amounts converted that you 

later recharacterized (see instructions). Also enter this amount on line 16 . 8

9 Add lines 6, 7, and 8 . . . . . . . . 9

10 Divide line 5 by line 9. Enter the result as a decimal rounded to at least 

3 places. If the result is 1.000 or more, enter “1.000” . . . . . . 10 × .

11 Multiply line 8 by line 10. This is the nontaxable portion of the amount 

you converted to Roth IRAs. Also enter this amount on line 17 . . . 11

12 Multiply line 7 by line 10. This is the nontaxable portion of your 

distributions that you did not convert to a Roth IRA . . . . . . . 12

13 Add lines 11 and 12. This is the nontaxable portion of all your distributions . . . . . . . . 13

14 Subtract line 13 from line 3. This is your total basis in traditional IRAs for 2016 and earlier years 14

15a Subtract line 12 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . 15a

b Enter the amount on line 15a attributable to qualified disaster distributions from 2016 Form 8915A 

(see instructions). Also enter this amount on 2016 Form 8915A, line 13 . . . . . . . . . 15b

c Taxable amount. Subtract line 15b from line 15a. If more than zero, also include this amount on

2016 Form 1040, line 15b; 2016 Form 1040A, line 11b; or 2016 Form 1040NR, line 16b . . . . 15c

Note: You may be subject to an additional 10% tax on the amount on line 15 if you were under 

age 591⁄2 at the time of the distribution. See instructions.

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Cat. No. 63966F Form 8606 (2016) 
Form 8606 (2016) Page 2 

Part II 2016 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs

Complete this part if you converted part or all of your traditional, SEP, and SIMPLE IRAs to a Roth IRA in 2016 (excluding 

any portion you recharacterized).

16 If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you 

converted from traditional, SEP, and SIMPLE IRAs to Roth IRAs in 2016. Do not include amounts 

you later recharacterized back to traditional, SEP, or SIMPLE IRAs in 2016 or 2017 (see instructions) 16

17 If you completed Part I, enter the amount from line 11. Otherwise, enter your basis in the amount 

on line 16 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 17

18 Taxable amount. Subtract line 17 from line 16. If more than zero, also include this amount on

2016 Form 1040, line 15b; 2016 Form 1040A, line 11b; or 2016 Form 1040NR, line 16b . . . . 18

Part III Distributions From Roth IRAs

Complete this part only if you took a distribution from a Roth IRA in 2016. For this purpose, a distribution does not include

a rollover (other than a repayment of a qualified disaster distribution (see 2016 Form 8915A)), qualified charitable

distribution, one-time distribution to fund an HSA, recharacterization, or return of certain contributions (see instructions).

19 Enter your total nonqualified distributions from Roth IRAs in 2016, including any qualified first-time 

homebuyer distributions and any qualified disaster distributions (see instructions). Also see 2016 

Form 8915A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20 Qualified first-time homebuyer expenses (see instructions). Do not enter more than $10,000 . . 20

21 Subtract line 20 from line 19. If zero or less, enter -0- . . . . . . . . . . . . . . . . 21

22 Enter your basis in Roth IRA contributions (see instructions). If line 21 is zero, stop here . . . . 22

23 Subtract line 22 from line 21. If zero or less, enter -0- and skip lines 24 and 25. If more than zero, 

you may be subject to an additional tax (see instructions) . . . . . . . . . . . . . . 23

24 Enter your basis in conversions from traditional, SEP, and SIMPLE IRAs and rollovers from

qualified retirement plans to a Roth IRA. See instructions . . . . . . . . . . . . . . 24

25 a Subtract line 24 from line 23. If zero or less, enter -0- and skip lines 25b and 25c . . . . . . 25a

b Enter the amount on line 25a attributable to qualified disaster distributions from 2016 Form 8915A 

(see instructions). Also enter this amount on 2016 Form 8915A, line 14 . . . . . . . . . 25b

c Taxable amount. Subtract line 25b from line 25a. If more than zero, also include this amount on

2016 Form 1040, line 15b; 2016 Form 1040A, line 11b; or 2016 Form 1040NR, line 16b . . . . 25c

Sign Here Only if You 

Are Filing This Form 

by Itself and Not With 

Your Tax Return

Under penalties of perjury, I declare that I have examined this form, including accompanying attachments, and to the best of my knowledge and 

belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

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Form 8606 (2016)