Internal Revenue Service United States Department of the Treasury

Instructions for Form 8606 (2012)

Nondeductible IRAs

Section references are to the Internal Revenue Code unless otherwise noted.

2012


Table of Contents

  • General Instructions
    • Future Developments
    • What's New
      • Purpose of Form
        • Who Must File
        • When and Where To File
        • Definitions
          • Deemed IRAs
          • Traditional IRAs
          • SEP IRAs
          • SIMPLE IRAs
          • Roth IRAs
          • Overall Contribution Limit for Traditional and Roth IRAs
        • Recharacterizations
        • Return of IRA Contributions
        • Return of Excess Traditional IRA Contributions
          • Example.
        • Amending Form 8606
        • Penalty for Not Filing
        • Overstatement Penalty
        • What Records Must I Keep?
      • Specific Instructions
        • Part I—Nondeductible Contributions to Traditional IRAs and Distributions From Traditional, SEP, and SIMPLE IRAs
          • Line 1
          • Line 2
          • Line 4
          • Line 6
          • Line 7
          • Line 8
          • Line 15
        • Part II—2012 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs
          • Line 16
          • Line 17
        • Part III—Distributions From Roth IRAs
          • Line 19
          • Line 20
          • Line 22
          • Line 23
          • Line 24
      • Instructions for Form 8606 - Notices
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