1040-US: Print conditions for Form 8606

Alerts and notices

Question

What are the print conditions for Form 8606?

Answer

Form 8606 automatically prints following IRS guidelines:

  • Nondeductible contributions were made to a traditional IRA in 2018.
  • Distributions were received in 2018 from a traditional IRA AND traditional IRA basis exists.
  • Converted all or part of a traditional IRA to a Roth IRA in 2018.
  • Received Roth IRA distributions in 2018.
  • Recharacterized a 2018 Roth IRA contribution as a traditional IRA contribution, or vice versa.

Note: Form 8606 is not required to report contributions to Roth IRAs.

Form 8606 does not automatically print unless otherwise required. To print Form 8606 when it is not required, choose Setup > 1040 Individual, click the Tax Return button, highlight Form 8606 in the list, and select the Always if data option.

Related topic: Individual retirement account FAQs (1040)