Form 8606
Department of the Treasury
Internal Revenue Service (99)
Nondeductible IRAs
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Go to www.irs.gov/Form8606 for instructions and the latest information.
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Attach to 2018 Form 1040 or 2018 Form 1040NR.
OMB No. 1545-0074
2018
Attachment
Sequence No.
48
Name. If married, file a separate form for each spouse required to file 2018 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
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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
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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 2018.
• You took distributions from a traditional, SEP, or SIMPLE IRA in 2018 and you made nondeductible contributions to a
traditional IRA in 2018 or an earlier year. For this purpose, a distribution does not include a rollover (other than a
repayment of a qualified 2017 disaster distribution (see 2018 Form 8915B)), 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 2018 and you made
nondeductible contributions to a traditional IRA in 2018 or an earlier year.
1
Enter your nondeductible contributions to traditional IRAs for 2018, including those made for 2018
from January 1, 2019, through April 15, 2019. See instructions . . . . . . . . . . . .
1
2 Enter your total basis in traditional IRAs. See instructions . . . . . . . . . . . . . .
2
3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
In 2018, did you take a distribution
from traditional, SEP, or SIMPLE IRAs,
or make a Roth IRA conversion?
No
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Enter the amount from line 3 on line 14.
Do not complete the rest of Part I.
Yes
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Go to line 4.
4
Enter those contributions included on line 1 that were made from January 1, 2019, through April 15, 2019
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, 2018, plus any outstanding rollovers. Subtract any
repayments of qualified 2017 disaster distributions (see 2018 Form
8915B). If the result is zero or less, enter -0-. See instructions . . . .
6
7
Enter your distributions from traditional, SEP, and SIMPLE IRAs in
2018. Do not include rollovers (other than repayments of qualified 2017
disaster distributions (see 2018 Form 8915B)), 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 2018. 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 2018 and earlier years
14
15 a Subtract line 12 from line 7 . . . . . . . . . . . . . . . . . . . . . . . . 15a
b
Enter the amount on line 15a attributable to qualified 2017 disaster distributions from 2018 Form
8915B (see instructions). Also, enter this amount on 2018 Form 8915B, line 22 . . . . . . .
15b
c
Taxable amount. Subtract line 15b from line 15a. If more than zero, also include this amount on
2018 Form 1040, line 4b; or 2018 Form 1040NR, line 17b . . . . . . . . . . . . . . 15c
Note: You may be subject to an additional 10% tax on the amount on line 15c if you were under
age 59½ at the time of the distribution. See instructions.
For Privacy Act and Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 63966F
Form 8606 (2018)
