"Field","Your value (USD where applicable)","Record source / date / designation","Adjustments / exclusions / verification notes"
"Tax year","","","2025 line map only; refresh final form for another year"
"Ordinary or special path","","","Unknown basis; deduction/MAGI interaction; inherited IRA; repayment/disaster/death-year cases require verified alternate treatment"
"Contribution date and designated tax year","","","Keep date and designation separately"
"Line 1: designated nondeductible contributions","","","Use verified deductible/nondeductible treatment"
"Line 2: prior basis","","","Missing record means unknown; do not assume zero"
"Line 4: applicable late designated contributions","","","Already included in line 1; Jan 1-Apr 15 2026 for final 2025 form"
"Line 6: adjusted aggregate counted year-end IRA value","","","Traditional / traditional SEP / traditional SIMPLE; adjustments per applicable form"
"Line 7: counted other distributions","","","Reconcile exclusions and repayment treatment; do not double-count conversion"
"Line 8 / 16: net Roth conversion","","","Conversion year and distribution records"
"Line 3: total basis","","","Manually record result of line 1 plus line 2"
"Line 5: eligible basis","","","Manually record result of line 3 less line 4"
"Line 9: counted total","","","Manually record sum of lines 6 / 7 / 8"
"Precision / rounding convention","","","Article examples use six-place ROUND_HALF_UP ratio capped at 1; separate cent-rounded allocations; not filing software certification"
"Line 10: nontaxable share","","","Not completed when no distribution/conversion; follow applicable final form"
"Line 11 / 17: conversion basis","","","Manual allocation"
"Line 12: other-distribution basis","","","Manual allocation"
"Line 13: total allocated basis","","","Line 11 plus line 12"
"Line 14: remaining basis","","","Line 3 less line 13; preserve supporting records and required adjustments"
"Line 18: taxable conversion","","","Line 16 less line 17; taxable dollars rather than income-tax bill"
"Reconciliation check","","","Line 13 plus 14 equals 3; line 17 plus 18 equals 16"
"Unresolved inputs / verification notes","","","Leave unresolved amounts blank; this worksheet does not compute or certify a return"
"Sources","","","https://www.irs.gov/pub/irs-pdf/f8606.pdf ; https://www.irs.gov/instructions/i8606 ; https://www.irs.gov/publications/p590b"