U.S. · Tax forms
Form 8606 line 25c, taxable Roth distribution.
How lines 19 to 25 get to the taxable amount, and the 10% additional tax note.
Line 25c is the taxable part of your 2025 Roth IRA distributions: line 25a minus line 25b, reduced by certain repayments treated as rollovers. If more than zero, include it on Form 1040 line 4b. If you were under 59½, a 10% additional tax may also apply.
Look up a Form 8606 situation
Result
Part III lines 19 to 25c (2025 form and instructions)
| Line | Meaning | What the form says |
|---|---|---|
| 19 | Nonqualified Roth distributions | Total nonqualified distributions from Roth IRAs in 2025, including qualified first-time homebuyer distributions and certain repayments treated as rollovers |
| 20 | First-time homebuyer expenses | Not more than $10,000 reduced by prior first-time homebuyer distributions |
| 21 | Line 19 minus line 20 | If zero or less, enter -0- |
| 22 | Basis in Roth contributions | If line 21 is zero, stop here |
| 23 | Line 21 minus line 22 | If zero or less, enter -0- and skip lines 24 and 25 |
| 24 | Basis in conversions and rollovers | Basis in conversions from traditional IRAs and rollovers from qualified plans |
| 25a, 25b, 25c | Taxable amount | 25a is line 23 minus line 24. 25b is the qualified disaster part. 25c is 25a minus 25b, less certain repayments. Include on Form 1040 line 4b if more than zero |
Ordering: contributions come out first
The line layout shows the order. You subtract your basis in Roth contributions (line 22) first, then your basis in conversions and rollovers (line 24). Only what is left after both is taxable. That is why a withdrawal of $15,000 can have a much smaller taxable amount.
The 10% additional tax
The instructions say that if you were under age 59½ when you received the Roth distributions, there is generally an additional 10% tax on the portion included in income (25% for a distribution from a Roth SIMPLE IRA in the first 2 years of participation). They point to the instructions for Schedule 2 (Form 1040), line 8 and the Instructions for Form 5329.
The 2025 Line 25c Worksheet
The worksheet is for filers who reported on line 19 certain 2025 distributions whose repayments are treated as rollovers (qualified birth or adoption, emergency personal expense, domestic abuse or terminal illness distributions) and who repaid part or all within the 3-year repayment period. Its line 4 is the taxable income you enter on line 25c. You do not need it if you reported none of those distributions or repaid none. Qualified disaster distributions on Form 8915-F are handled on line 25b.
Worked example
Grace took a $15,000 nonqualified Roth IRA distribution (line 19), with no first-time homebuyer expenses (line 20 is $0), so line 21 is $15,000. Her basis in Roth contributions (line 22) is $11,000, so line 23 is $4,000. Her basis in conversions (line 24) is $1,500, so line 25a is $2,500. With no disaster distributions and no repayments, 25b is $0 and line 25c is $2,500, which goes on Form 1040 line 4b. 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 14, Form 8606 Line 18.
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 25c?
The taxable amount of your 2025 Roth IRA distributions: line 25a minus line 25b, reduced by certain repayments treated as rollovers.
Where does line 25c go?
If more than zero, include it on Form 1040, 1040-SR or 1040-NR line 4b.
Is there an extra tax for early Roth withdrawals?
Generally an additional 10% tax applies to the taxable portion if you were under 59½, with 25% for a Roth SIMPLE IRA in the first 2 years. See the Form 5329 instructions.
What is the 2025 Line 25c Worksheet?
A worksheet for filers who repaid certain 2025 distributions treated as rollovers, such as birth or adoption or emergency personal expense distributions, within the 3-year repayment period.
Do contributions or conversions come out first?
The form subtracts basis in Roth contributions on line 22 first, then basis in conversions and rollovers on line 24.
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.