U.S. · Form 8606 line 22
Form 8606 line 22 basis in Roth IRA contributions.
What counts as basis, the case with no earlier distribution and what lines 21 to 23 do next.
Line 22 is your basis in regular Roth IRA contributions, which come out of Roth distributions first. If you took no Roth distribution before 2025, it is the total of your regular Roth IRA contributions for 1998 through 2025, excluding rollovers from other Roth IRAs and contributions returned to you, adjusted for recharacterizations. If you did, use the Basis in Regular Roth IRA Contributions Worksheet. If line 21 is zero, stop here.
Compute lines 22 and 23 (no earlier distribution)
Result
What to enter on line 22
| Case | What the 2025 instructions say |
|---|---|
| No Roth distribution before 2025 | Enter the total of all your regular contributions to Roth IRAs for 1998 through 2025, excluding rollovers from other Roth IRAs and any contributions returned to you, adjusted for any recharacterizations. |
| Roth distribution before 2025 | See the Basis in Regular Roth IRA Contributions Worksheet to figure the amount. |
| Designated Roth account rollover | Increase line 22 by any amount rolled in from a designated Roth account that is treated as investment in the contract. |
| Divorce | Increase or decrease line 22 by any basis in regular contributions received or transferred incident to divorce, and attach a statement. |
| Military gratuity or SGLI | Increase line 22 by amounts received as a military gratuity or Servicemembers' Group Life Insurance payment that was rolled over to your Roth IRA. |
| Line 25c Worksheet carryover | Include the amount from line 5 of the 2025 Line 25c Worksheet on line 22 of the next year you report Roth distributions in Part III. |
Why it matters
Roth distributions come out of contribution basis first, so line 22 shields part of the distribution from tax. Line 23 subtracts line 22 from line 21 (distributions after any qualified first-time homebuyer amount); if it is zero or less you enter -0- and skip lines 24 and 25. If it is more than zero, you may owe the additional 10% tax on early distributions, which is figured on Form 5329 lines 1 to 4 (25% for a Roth SIMPLE IRA during the first two years). Line 24 is basis in conversions, and line 25c is the taxable amount.
Worked example
With $12,000 on line 21 and $8,000 of regular Roth contributions over the years, none returned and no earlier distribution, line 22 is $8,000 and line 23 is $4,000, so you continue to line 24. If line 21 were $7,000, line 23 would be zero and lines 24 and 25 are skipped. These figures are illustrative.
What this page does not do
It covers only the no-earlier-distribution case. If you took a Roth distribution before 2025, use the worksheet in the Form 8606 instructions instead; this page does not replace it. It does not compute conversions on line 24 or the taxable amount on line 25c.
Sources
- Instructions for Form 8606 (2025): Line 22 rules, the Line 25c Worksheet carryover and the line 23 note. Read November 2, 2026.
- Form 8606 (2025): The exact wording of lines 19 to 25c. Read November 2, 2026.
These are the tax year 2025 edition instructions and forms (published for returns filed in 2026). The IRS revises them each year, so thresholds, line numbers and limits can change; check the current edition before relying on a figure.
Frequently asked questions
What is Form 8606 line 22?
Your basis in Roth IRA contributions, used in Part III to work out how much of a Roth distribution is taxable.
What do I enter if I never took a Roth distribution before 2025?
The total of your regular Roth IRA contributions for 1998 through 2025, excluding rollovers from other Roth IRAs and contributions returned to you, adjusted for any recharacterizations.
What if I took a Roth distribution before 2025?
Use the Basis in Regular Roth IRA Contributions Worksheet in the Form 8606 instructions.
What if line 21 is zero?
Stop at line 22. The form says "If line 21 is zero, stop here."
What happens on line 23?
Line 23 is line 21 minus line 22. If zero or less, enter -0- and skip lines 24 and 25. If more than zero, you may be subject to an additional tax; see the instructions.
Not tax or legal advice
This page summarizes IRS instructions and is not tax, legal or financial advice. A CPA, enrolled agent or the IRS can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.