Form 8606 - Nondeductible IRAs
Use Form 8606 to report:

  • Nondeductible contributions you made to traditional IRAs,

  • Distributions from traditional, SEP, or SIMPLE IRAs, if you have ever made nondeductible contributions to traditional IRAs,

  • Distributions from Roth IRAs, and

  • Conversions from traditional, SEP, or SIMPLE IRAs to Roth IRAs.

File Form 8606 if any of the following apply:

  • You made nondeductible contributions to a traditional IRA for 2006.

  • You received distributions from a traditional, SEP, or SIMPLE IRA in 2006 (other than a rollover, conversion, recharacterization, or return of certain contributions) and your basis in traditional IRAs is more than zero.

  • You converted an amount from a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2006.

  • You received distributions from a Roth IRA in 2006 (other than a rollover, recharacterization, or return of certain contributions.