[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-11261":3},{"rec_id":4,"title":5,"text":6},"11261","What is my basis in Roth IRA conversions?","A conversion is when you move a \u003Cb>non-Roth\u003C/b> IRA account (traditional IRA, SEP IRA, or SIMPLE IRA) into a Roth IRA. \n\u003Cbr>\u003Cbr>\nIf 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.\n\u003Cbr>\u003Cbr>\nIf you have made a conversion, you'll figure out the amount to enter using these instructions:\n\u003Cul>\u003Cbr>\n\u003Cli>\u003Cb>If you didn't take a distribution before 2025:\u003C/b>\n\u003Col>\n\u003Cli>\nEnter the total of all your conversions to Roth IRAs. These amounts are shown on your prior year \u003Ci>Form 8606\u003C/i>(s) in the year you made the conversion.\n\u003C/li>\n\u003Cli>\nAdd any amounts rolled over from a qualified retirement plan to a Roth IRA. Don't include amounts rolled over from a designated Roth account.\n\u003C/li>\n\u003Cbr>\n\u003C/ol>\nor\n\u003C/li>\n\u003Cbr>\n\u003Cli>\u003Cb>If you took a Roth IRA distribution\u003C/b> 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 \u003Ci>Basis in Roth IRA Conversions and Rollovers From Qualified Retirement Plans\u003C/i> section in the \u003Ca href=\"https://www.freetaxusa.com/taxes2025/formdownload?sid=19&form=i8606.pdf\" target=\"_blank\">8606 Instructions\u003Cspan class=\"append_pdf\"> \u003C/span>\u003C/a>.\n\u003C/li>\n\u003C/ul>\nIf you had any conversions or rollovers due to divorce, you should also increase or decrease the amount you enter by:\n\u003Cul>\n\u003Cli>\nAny basis in conversions to Roth IRAs\n\u003C/li>\n\u003Cli>\nAmounts rolled over from a qualified plan to a Roth IRA received or transferred due to divorce.\n\u003C/li>\n\u003C/ul>",1777391515904]