U.S. · Tax forms
Form 8606 line 2, total IRA basis.
What to carry in from last year, including the Total Basis Chart.
Line 2 is the nondeductible basis you carried into 2025 from earlier years. If 2025 is the first year you must file Form 8606, enter -0-. Otherwise the IRS Total Basis Chart tells you which line of your most recent Form 8606 to copy.
Look up a Form 8606 situation
Result
Total Basis Chart, line 2 (2025 instructions)
| Line | Meaning | Enter on line 2 |
|---|---|---|
| Last Form 8606 was for a year after 2023 and before 2025 | The last Form 8606 filed covers 2024 | The amount from line 14 of that Form 8606, adjusted to include line 6 of the Line 15c Worksheet if you completed one |
| A year after 2000 and before 2024 | Last Form 8606 covers 2001 to 2023 | The amount from line 14 of that Form 8606 |
| A year after 1992 and before 2001 | Last Form 8606 covers 1993 to 2000 | The amount from line 12 of that Form 8606 |
| A year after 1988 and before 1993 | Last Form 8606 covers 1989 to 1992 | The amount from line 14 of that Form 8606 |
| 1988 | Last Form 8606 is for 1988 | The total of lines 7 and 16 of that Form 8606 |
| 1987 | Last Form 8606 is for 1987 | The total of lines 4 and 13 of that Form 8606 |
| First year filing | No earlier Form 8606 | -0-, unless a special adjustment below applies |
Adjustments that can change line 2
The instructions list three reasons your line 2 can differ from the chart, even in your first year of filing. A return of excess traditional IRA contributions can change it. A transfer or receipt of part or all of a traditional IRA incident to divorce can change it. And if you rolled over a nontaxable portion of a qualified retirement plan to a traditional IRA that was not reported before on Form 8606, line 2, include that nontaxable portion on line 2.
Line 2 versus line 14
Line 14 is the year-end answer, the basis that remains, and next year’s line 2 is generally that figure. The chart works from the last Form 8606 you filed.
Where line 2 goes next
Line 3 adds line 1 (this year’s nondeductible contributions) to line 2. If you took no IRA distribution and made no Roth conversion in 2025, line 3 goes straight to line 14. Otherwise it feeds the pro-rata computation on lines 4 through 13.
Worked example
Elena filed Form 8606 for 2024 and had $12,000 on its line 14. She did not complete a Line 15c Worksheet. Her 2025 line 2 is $12,000. She made a $7,000 nondeductible contribution, so line 1 is $7,000 and line 3 is $19,000. If instead 2025 were the first year she had to file, line 2 would be -0-. Names and figures are made up.
More Form 8606 line pages
Other pages in this set: Form 8606 Line 6, Form 8606 Line 8, Form 8606 Line 10, Form 8606 Line 14, 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 do I enter on Form 8606 line 2?
Generally -0- if this is your first year required to file Form 8606. Otherwise use the Total Basis Chart to find the amount from your last Form 8606.
Which line of last year’s form do I copy?
For a last form filed for 2001 through 2023 it is line 14. For 2024, it is line 14 adjusted for line 6 of the Line 15c Worksheet, if you completed one.
Can line 2 be more than zero in my first year?
Yes, if you had a return of excess contributions, a divorce-related IRA transfer, or a rollover of a nontaxable plan amount not yet reported on Form 8606.
Does line 2 include the current year’s contribution?
No. Line 1 is the current year’s nondeductible contributions and line 3 adds lines 1 and 2.
Where can I check the pro-rata result?
The related calculator linked below runs the pro-rata computation for a conversion.
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.