Form 8606

Department of the Treasury 

Internal Revenue Service (99)

Nondeductible IRAs

▶ Go to www.irs.gov/Form8606 for instructions and the latest information.

▶ Attach to 2019 Form 1040, 1040-SR, or 1040-NR.

OMB No. 1545-0074

2019

Attachment 

Sequence No. 48

Name. If married, file a separate form for each spouse required to file 2019 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

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 2019. 

• You took distributions from a traditional, SEP, or SIMPLE IRA in 2019 and you made nondeductible contributions to a 

traditional IRA in 2019 or an earlier year. For this purpose, a distribution does not include a rollover (other than a 

repayment of a qualified disaster distribution (see 2019 Forms 8915-C and 8915-D)), 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 2019 and you made 

nondeductible contributions to a traditional IRA in 2019 or an earlier year.

1 Enter your nondeductible contributions to traditional IRAs for 2019, including those made for 2019 

from January 1, 2020, through April 15, 2020. See instructions . . . . . . . . . . . . . 1

2 Enter your total basis in traditional IRAs. See instructions . . . . . . . . . . . . . . . 2

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

In 2019, 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, 2020, through April 15, 2020 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, 2019, plus any outstanding rollovers. Subtract any repayments of qualified 

disaster distributions (see 2019 Forms 8915-C and 8915-D) . . . . . . 6

7 Enter your distributions from traditional, SEP, and SIMPLE IRAs in 2019. Do 

not include rollovers (other than repayments of qualified disaster distributions

(see 2019 Forms 8915-C and 8915-D)), 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 2019. 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 2019 and earlier years . 14

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

b 

 

Enter the amount on line 15a attributable to qualified disaster distributions from 2019 Forms 8915-C 

and 8915-D (see instructions). Also, enter this amount on 2019 Form 8915-C, line 22, or 2019 Form

8915-D, line 13, as applicable . . . . . . . . . . . . . . . . . . . . . . . . 15b

c Taxable amount. Subtract line 15b from line 15a. If more than zero, also include this amount on 2019 

Form 1040 or 1040-SR, line 4b; or 2019 Form 1040-NR, line 16b . . . . . . . . . . . . 15c

Note: You may be subject to an additional 10% tax on the amount on line 15c 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 (2019) 
Form 8606 (2019) Page 2 

Part II 2019 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 2019.

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 2019 . . . . . . . . . . . . . 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 2019 

Form 1040 or 1040-SR, line 4b; or 2019 Form 1040-NR, line 16b . . . . . . . . . . . . 18

Part III Distributions From Roth IRAs

Complete this part only if you took a distribution from a Roth IRA in 2019. For this purpose, a distribution does not include 

a rollover (other than a repayment of a qualified disaster distribution (see 2019 Forms 8915-C and 8915-D)), 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 2019, including any qualified first-time

homebuyer distributions, and any qualified disaster distributions (see instructions). Also see 2019 

Forms 8915-C and 8915-D . . . . . . . . . . . . . . . . . . . . . . . . . 19

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

by the total of all your prior qualified first-time homebuyer distributions . . . . . . . . . . 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 2019 Forms 8915-C 

and 8915-D (see instructions). Also, enter this amount on 2019 Form 8915-C, line 23, or 2019 Form

8915-D, line 14, as applicable . . . . . . . . . . . . . . . . . . . . . . . . 25b

c Taxable amount. Subtract line 25b from line 25a. If more than zero, also include this amount on 2019 

Form 1040 or 1040-SR, line 4b; or 2019 Form 1040-NR, 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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self-employed 

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Phone no.

Form 8606 (2019)