OMB No. 1545-0074
Form  8606                                             Nondeductible IRAs
                                                   Attach to 2024 Form 1040, 1040-SR, or 1040-NR. 
Department of the Treasury                                                                                                              Attachment  2024
Internal Revenue Service          Go to www.irs.gov/Form8606 for instructions and the latest information.                               Sequence No. 48
Name. If married, file a separate form for each spouse required to file 2024 Form 8606. See instructions.                         Your social security number 

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Part I        Nondeductible Contributions to Traditional IRAs and Distributions From Traditional, Traditional SEP, 
              and Traditional SIMPLE IRAs
              Complete this part only if one or more of the following apply.
              • You made nondeductible contributions to a traditional IRA for 2024. 
              • You took distributions from a traditional, traditional SEP, or traditional SIMPLE IRA in 2024 and you made nondeductible 
                contributions to a traditional IRA in 2024 or an earlier year. For this purpose, “distributions” does not include rollovers (but does 
                include certain 2024 retirement plan distribution repayments treated as rollovers (see instructions)). Also, it does not include qualified 
                charitable distributions, one-time distributions to fund an HSA, conversions, recharacterizations, or returns of certain contributions.
              • You converted part, but not all, of your traditional, traditional SEP, and traditional SIMPLE IRAs to Roth, Roth SEP, or 
                Roth SIMPLE IRAs in 2024 and you made nondeductible contributions to a traditional IRA in 2024 or an earlier year.
1     Enter your nondeductible contributions to traditional IRAs for 2024, including those made for 2024 
      from January 1, 2025, through April 15, 2025. See instructions  .     .  .  .                       . .   .  . . . . .      . 1
2     Enter your total basis in traditional IRAs. See instructions . . .    .  .  .                       . .   .  . . . . .      . 2
3     Add lines 1 and 2       . . . .  .         . . . . . . . . .   . .    .  .  .                       . .   .  . . . . .      . 3
      In 2024, did you take a distribution from              No        Enter the amount from line 3 on line 14. 
      traditional, traditional SEP, or traditional                     Do not complete the rest of Part I.
      SIMPLE IRAs, or make a Roth, Roth SEP, 
      or Roth SIMPLE IRA conversion?                         Yes       Go to line 4.
4     Enter those contributions included on line 1 that were made from January 1, 2025, through April 15, 2025                      4
5     Subtract line 4 from line 3   .  .         . . . . . . . . .   . .    .  .  .                       . .   .  . . . . .      . 5
6     Enter the value of all your traditional, traditional SEP, and traditional SIMPLE IRAs as of December 31, 
      2024, plus any outstanding rollovers. Subtract certain 2024 retirement plan distribution repayments 
      treated as rollovers, if any (see instructions)    . . . . .   . .    .  .  .                       . .   .  . . . . .      . 6
7     Enter your distributions from traditional, traditional SEP, and traditional SIMPLE IRAs in 2024. Do not 
      include rollovers (but do include certain 2024 retirement plan distribution repayments treated as 
      rollovers (see instructions)). Also, do not include qualified charitable distributions; a one-time 
      distribution to fund an HSA; conversions to a Roth, Roth SEP, or Roth SIMPLE IRA; certain returned 
      contributions; or recharacterizations of traditional IRA contributions (see instructions) .                    . . . .      . 7
8     Enter the net amount you converted from traditional, traditional SEP, and traditional SIMPLE IRAs to 
      Roth, Roth SEP, or Roth SIMPLE IRAs in 2024. 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, Roth SEP, or Roth SIMPLE 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, Roth SEP, or Roth SIMPLE 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 2024 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, if any, from 2024 Form(s) 
      8915-F (see instructions). Also, enter this amount on 2024 Form(s) 8915-F, line 18, as applicable (see 
      instructions)  .      . . . . .   .        . . . . . . . . .   . .    .  .  .                       . .   .  . . . . .      . 15b
c     Taxable amount.       Subtract line 15b from line 15a. Reduce that amount by certain 2024 retirement plan 
      distribution  repayments  (other  than  those  reported  on  Form  8915-F)  that  are  treated  as  rollovers  (see 
      instructions). If more than zero, also include this amount on 2024 Form 1040, 1040-SR,  or                     1040-NR, line 4b15c
      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 (2024) 

Form 8606 (2024)                                                                                                                                                   Page 2 
Part II    2024 Conversions From Traditional, Traditional SEP, or Traditional SIMPLE IRAs to Roth, Roth SEP, or 
           Roth SIMPLE IRAs
           Complete this part if you converted part or all of your traditional, traditional SEP, and traditional SIMPLE IRAs to a Roth, 
           Roth SEP, or Roth SIMPLE IRA in 2024.
16   If you completed Part I, enter the amount from line 8. Otherwise, enter the net amount you converted
     from  traditional,  traditional  SEP,  and  traditional  SIMPLE  IRAs  to  Roth,  Roth  SEP,  or  Roth  SIMPLE 
     IRAs in 2024  . .      .    . . .      . . . . . . .  . .    .      . . . . . . .    .   . . . .   .      .     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 2024 
     Form 1040, 1040-SR, or 1040-NR, line 4b  .       . .  . .    .      . . . . . . .    .   . . . .   .      .     18
Part III   Distributions From Roth, Roth SEP, or Roth SIMPLE IRAs
           Complete this part only if you took a distribution from a Roth, Roth SEP, or Roth SIMPLE IRA in 2024. For this purpose, a 
           distribution does not include a rollover (but does include certain 2024 retirement plan distribution repayments treated as 
           rollovers (see instructions)). Also, it does not include a 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,  Roth  SEP,  and  Roth  SIMPLE  IRAs  in  2024, 
     including any qualified first-time homebuyer distributions, and any 2024 retirement plan distributions
     whose repayments are treated as rollovers (see instructions) .        . . . . . .    .   . . . .   .      .     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, Roth SEP, and Roth SIMPLE 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,  traditional  SEP,  and  traditional  SIMPLE  IRAs  and 
     rollovers from qualified retirement plans to a Roth, Roth SEP, or Roth SIMPLE 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, if any, from 2024 Form(s) 
     8915-F (see instructions). Also, enter this amount on 2024 Form(s) 8915-F, line 19, as applicable (see 
     instructions) . .      .    . . .      . . . . . . .  . .    .      . . . . . . .    .   . . . .   .      .     25b
c  Taxable amount.          Subtract line 25b from line 25a. Reduce that amount by certain 2024 retirement 
     plan distribution repayments (other than those reported on Form 8915-F) that are treated as rollovers 
     (see  instructions).  If  more  than  zero,  also  include  this  amount  on  2024  Form  1040,  1040-SR, or 
     1040-NR, line 4b       .    . . .      . . . . . . .  . .    .      . . . . . . .    .   . . . .   .      .     25c
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                     is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
if You Are Filing 
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and Not With Your 
Tax Return           Your signature                                                                 Date
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                                                                                                                          Form 8606 (2024)