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Form 8606 — Nondeductible IRAs

Tracks the after-tax basis in your traditional IRA so you aren't taxed twice. Essential for nondeductible contributions and backdoor Roth conversions.

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Sample

Illustrative — for learning, not an official copy

IRS Form 8606, Nondeductible IRAs, shown as a fillable form: the Department of the Treasury / Internal Revenue Service header, OMB number 1545-0074, attachment sequence number 48, a name and Social Security number block, and Part I (lines 1 through 14). Line 1, the nondeductible contribution, is filled with $3,750 and highlighted; line 14, the total basis in traditional IRAs, is also $3,750 and highlighted. Together these record the already-taxed money so it isn't taxed a second time when withdrawn. The distribution lines (6 through 12) are blank because there were no distributions this year.

8606
Form
Department of the Treasury
Internal Revenue Service
Nondeductible IRAs
▶ Go to www.irs.gov/Form8606 for instructions and the latest information.
OMB No. 1545-0074
2026
Attachment
Sequence No. 48
Name. If married, file a separate form for each spouse.
Dana R. Whitfield
Your social security number
•••-••-3920
Part INondeductible Contributions to Traditional IRAs and Distributions From Traditional, SEP, and SIMPLE IRAs
1
Nondeductible contributions to traditional IRAs for 2026what you didn't deduct
3,750
2
Your total basis in traditional IRAs (from prior years)
0
3
Add lines 1 and 2
3,750
4
Contributions made Jan 1 – Apr 15, 2027 (included on line 1)
0
5
Subtract line 4 from line 3
3,750
6
Value of all traditional, SEP, and SIMPLE IRAs (Dec 31, 2026)
—
7
Distributions from traditional, SEP, and SIMPLE IRAs in 2026
—
8
Net amount converted to Roth IRAs in 2026
—
9
Add lines 6, 7, and 8
—
10
Divide line 5 by line 9 (basis ratio)
—
11
Nontaxable portion of amounts converted to Roth IRAs
—
12
Nontaxable portion of distributions (not converted)
—
13
Add lines 11 and 12 (nontaxable portion of all distributions)
0
14
Total basis in traditional IRAs for 2026 and earlier yearsyour basis — protects you
3,750
For Paperwork Reduction Act Notice, see separate instructions.Cat. No. 63966F   Form 8606 (2026)
Fictional specimen for educational use. Name, SSN, and figures are invented and refer to no real person. Form layout is illustrative; always use the current official IRS form.
Sample — for learning. Form 8606 tracks nondeductible IRA money: line 1 records the $3,750 you couldn't deduct, and line 14 carries the $3,750 basis forward — the proof that stops it being taxed twice.