What is my basis in Roth IRA conversions?

A conversion is when you move a non-Roth IRA account (traditional IRA, SEP IRA, or SIMPLE IRA) into a Roth IRA.

If you've never made a Roth IRA conversion or rolled an amount from a qualified retirement plan to a Roth IRA, you can leave the entry for your conversion amount blank.

If you have made a conversion, you'll figure out the amount to enter using these instructions:

• If you didn't take a distribution before 2025:
  1. Enter the total of all your conversions to Roth IRAs. These amounts are shown on your prior year Form 8606(s) in the year you made the conversion.
  2. Add any amounts rolled over from a qualified retirement plan to a Roth IRA. Don't include amounts rolled over from a designated Roth account.
  
  
  or


• If you took a Roth IRA distribution before 2025 that was more than your basis in regular Roth IRA contributions (aside from an amount rolled over, recharacterized, or a returned contribution), see the Basis in Roth IRA Conversions and Rollovers From Qualified Retirement Plans section in the 8606 Instructions .

If you had any conversions or rollovers due to divorce, you should also increase or decrease the amount you enter by:

• Any basis in conversions to Roth IRAs
• Amounts rolled over from a qualified plan to a Roth IRA received or transferred due to divorce.