U.S. · Tax forms
Form 8606 line 14, total IRA basis.
The basis you carry to next year, and how the Line 15c Worksheet adjusts it.
Line 14 is your remaining nondeductible basis: line 3 minus line 13. If you took no IRA distribution and made no Roth conversion, line 3 goes straight to line 14. The result becomes next year’s line 2.
Look up a Form 8606 situation
Result
How line 14 is built (2025 form and instructions)
| Line | Meaning | What the IRS says |
|---|---|---|
| 1 | 2025 nondeductible contributions | Including those made for 2025 from January 1 through April 15, 2026 |
| 2 | Basis carried in | From the Total Basis Chart |
| 3 | Lines 1 and 2 added | Total basis before distributions |
| No distribution or conversion | Answer to the form’s question is No | Enter line 3 on line 14. Skip the rest of Part I |
| 13 | Tax-free part of everything taken out | Line 11 plus line 12 |
| 14 | Basis remaining | Subtract line 13 from line 3 |
| Line 15c Worksheet carryover | You completed the 2025 worksheet and line 6 is above zero | Add that line 6 amount to line 14 in the next year you report IRA distributions in Part I |
The carryover mechanics
The instructions say to enter the amount on line 3 reduced by the amount on line 13. If you completed the 2025 Line 15c Worksheet, include the amount, if any, from its line 6 on line 14 of Form 8606 in the next year after 2025 you report traditional IRA distributions in Part I. If you are completing Part I of the 2025 form and your last prior Part I filing included such a worksheet amount, add it back in.
Why track it
Line 14 on this year’s form is the starting point you copy to line 2 on a later Form 8606 through the Total Basis Chart, so keep each Form 8606 you file.
What it is not
Line 14 is basis, not your IRA balance. It reflects only the nondeductible contributions you have not yet recovered tax-free.
Worked example
Elena has $19,000 on line 3 (line 1 of $7,000 plus line 2 of $12,000). She took a distribution, and the pro-rata lines put $3,000 on line 13 as the tax-free part of everything taken out. Line 14 is $19,000 − $3,000 = $16,000, and that becomes line 2 of her next Form 8606. Had she taken no distribution and made no conversion, line 14 would simply be $19,000. Names and figures are made up.
More Form 8606 line pages
Other pages in this set: Form 8606 Line 2, Form 8606 Line 6, Form 8606 Line 8, Form 8606 Line 10, Form 8606 Line 18, Form 8606 Line 25c.
Sources
- Instructions for Form 8606 (2025): the line-by-line instructions on this page. Page last reviewed or updated April 30, 2026. Read November 2, 2026.
- Form 8606 (2025): the printed line wording and arithmetic on the form. Read November 2, 2026.
Tax year 2025 edition. Line numbers and dollar limits are those printed in the 2025 instructions and form and change by year. Names in worked examples are made up.
Frequently asked questions
What is Form 8606 line 14?
Your total basis in traditional IRAs for 2025 and earlier years: line 3 minus line 13.
What if I had no distributions or conversions?
Enter the amount from line 3 on line 14 and do not complete the rest of Part I.
Where does line 14 go next year?
It is the starting point for line 2 on your next Form 8606, using the Total Basis Chart.
What is the Line 15c Worksheet adjustment?
If you completed that worksheet and its line 6 was above zero, add it to line 14 in the next year you report IRA distributions in Part I.
Does line 14 equal my IRA balance?
No. It is your remaining nondeductible basis only.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. A CPA or an enrolled agent can confirm what a line means for your return. Everything runs in your browser; nothing you enter is sent anywhere.