Instructions for Form 8606 - Notices


Basis in Regular Roth IRA Contributions Worksheet—Line 22

Before you begin: You will need your Form 8606 for the most recent year prior to 2013 where you received a distribution.

Note.

Do not complete this worksheet if you never received a distribution from your Roth IRAs prior to 2013.

1. Enter the most recent year prior to 2013 you reported distributions on Form 8606 (for example, 2011) 1.    
2. Enter your basis in Roth IRA contributions reported on Form 8606 for the year entered on line 1 (see Table 1 below)     2.  
3. Enter your Roth IRA distributions* reported on Form 8606 for the year entered on line 1 (see Table 2 below)     3.  
4. Subtract line 3 from line 2. Enter zero if the resulting amount is zero or less     4.  
5. Enter the total of all your regular contributions** to Roth IRAs after the year entered on line 1     5.  
6. Add lines 4 and 5. Enter this amount on your 2013 Form 8606, line 22     6.  
* Excluding rollovers, recharacterizations, and contributions that you had returned to you. 
** Excluding rollovers, conversions, Roth IRA contributions that were recharacterized, and any contributions that you had returned to you.

Table 1 for Line 2 above

IF the year entered on Line 1 was THEN enter on Line 2 the amount from the following line
2012, 2011, 2009, 2008, 2007, 2006, 2005, and 2004 Form 8606, Line 22
2010 Form 8606, Line 29
2003, 2002, 2001 Form 8606, Line 20
2000 and 1999 Form 8606, Line 18d
1998 Form 8606, Line 19c

Table 2 for Line 3 above

IF the year entered on Line 1 was THEN enter on Line 3 the amount from the following line
2012, 2011, 2009, 2008, 2007, 2006, 2005, 2004, 2003, 2002, and 2001 Form 8606, line 19
2010 Form 8606, line 26
2000 and 1999 Form 8606, line 17
1998 Form 8606, line 18

Basis in Roth IRA Conversions and Rollovers From Qualified Retirement Plans to Roth IRAs—Line 24

IF the most recent year prior to 2013 in which you had a distribution1 in excess of your basis in contributions was THEN enter on Form 8606, line 24, this amount PLUS the sum of the amounts on the following lines
2012  
(your 2012 Form 8606, line 22, was less than line 19 of that Form 8606)
The excess, if any, of your 2012 Form 8606, line 24, over line 232 of that Form 8606. Line 16 of your 2013 Form 8606 and certain rollovers3 reported on your 2013 tax return.
2011  
(your 2011 Form 8606, line 22, was less than line 19 of that Form 8606)
The excess, if any, of your 2011 Form 8606, line 24, over line 232 of that Form 8606. Line 16 of your 2012 and 2013 Forms 8606 and certain rollovers3 reported on your 2012 and 2013 tax returns.
2010 
(your 2010 Form 8606, line 29, was less than line 26 of that Form 8606)
The excess, if any, of your 2010 Form 8606, line 31, over line 30 of that Form 8606 
 
(refigure line 30 without taking into account any amount entered on Form 8606, line 27).
Line 16 of your 2011 through 2013 Forms 8606 and certain rollovers3 reported on your 2011 through 2013 tax returns, 
OR  
Line 16 of your 2011 through 2013 Forms 8606; lines 16 and 21 of your 2010 Form 86064 if you did not check the boxes on lines 19 or 24 of your 2010 Form 8606; and certain rollovers3 reported on your 2011 through 2013 tax returns.
2009 
(your 2009 Form 8606, line 22, was less than line 19 of that Form 8606)
The excess, if any, of your 2009 Form 8606, line 24, over line 23 2 of that Form 8606. Line 16 of your 2010 through 2013 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2011 through 2013 tax returns.
2008 
(your 2008 Form 8606, line 22, was less than line 19 of that Form 8606)
The excess, if any, of your 2008 Form 8606, line 24, over line 23 2 of that Form 8606. Line 16 of your 2009 through 2013 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2009 and 2011 through 2013 tax returns.
2007 
(your 2007 Form 8606, line 22, was less than line 19 of that Form 8606)
The excess, if any, of your 2007 Form 8606, line 24, over line 23 2 of that Form 8606. Line 16 of your 2008 through 2013 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2013 tax returns.
2006 
(your 2006 Form 8606, line 22, was less than line 19 of that Form 8606)
The excess, if any, of your 2006 Form 8606, line 24, over line 23 2 of that Form 8606. Line 16 of your 2007 through 2013 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2013 tax returns.
2005 
(your 2005 Form 8606, line 22, was less than line 19 of that Form 8606)
The excess, if any, of your 2005 Form 8606, line 24, over line 23 2 of that Form 8606. Line 16 of your 2006 through 2013 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2013 tax returns.
1. Excluding rollovers, recharacterizations, and contributions that you had returned to you.
2. Refigure line 23 without taking into account any amount entered on Form 8606, line 20.
3. Amounts rolled over from qualified retirement plans to Roth IRAs from your Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a.
4. Do not include any in-plan Roth rollovers entered on line 21.
Continued on next page.

Basis in Roth IRA Conversions and Rollovers From Qualified Retirement Plans to Roth IRAs—Line 24 (continued)

IF the most recent year prior to 2013 in which you had a distribution1 in excess of your basis in contributions was THEN enter on Form 8606, line 24, this amount PLUS the sum of the amounts on the following lines
2004  
(your 2004 Form 8606, line 22, was less than line 19 of that Form 8606)
The excess, if any, of your 2004 Form 8606, line 24, over line 23 2 of that Form 8606. Line 16 of your 2005 through 2013 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2013 tax returns.
2003 
(you had an amount on your 2003 Form 8606, line 21)
The excess, if any, of your 2003 Form 8606, line 22, over line 21 of that Form 8606. Line 16 of your 2004 through 2013 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2013 tax returns.
2002 
(you had an amount on your 2002 Form 8606, line 21)
The excess, if any, of your 2002 Form 8606, line 22, over line 21 of that Form 8606. Line 16 of your 2003 through 2013 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2013 tax returns.
2001 
(you had an amount on your 2001 Form 8606, line 21)
The excess, if any, of your 2001 Form 8606, line 22, over line 21 of that Form 8606. Line 16 of your 2002 through 2013 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2013 tax returns.
2000 
(you had an amount on your 2000 Form 8606, line 19)
The excess, if any, of your 2000 Form 8606, line 25, over line 19 of that Form 8606. Line 16 of your 2001 through 2013 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2013 tax returns.
1999 
(you had an amount on your 1999 Form 8606, line 19)
The excess, if any, of your 1999 Form 8606, line 25, over line 19 of that Form 8606. Line 14c of your 2000 Form 8606; Line 16 of your 2001 through 2013 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2013 tax returns.
1998 
(you had an amount on your 1998 Form 8606, line 20)
The excess, if any, of your 1998 Form 8606, line 14c, over line 20 of that Form 8606. Line 14c of your 1999 and 2000 Forms 8606; line 16 of your 2001 through 2013 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2013 tax returns.
Did not have such a distribution in excess of your basis in contributions The amount from your 2013 Form 8606, line 16 Line 14c of your 1998 through 2000 Forms 8606; line 16 of your 2001 through 2012 Forms 8606; line 21 of your 2010 Form 86064; and certain rollovers3 reported on your 2008, 2009, and 2011 through 2013 tax returns.
1. Excluding rollovers, recharacterizations, and contributions that you had returned to you.
2. Refigure line 23 without taking into account any amount entered on Form 8606, line 20.
3. Amounts rolled over from qualified retirement plans to Roth IRAs from your Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a.
4. Do not include any in-plan Roth rollovers entered on line 21.


More Online Instructions