U.S. · Tax forms
Form 8606 line 8, net amount converted.
What counts as the 2025 conversion, and where the number goes next.
Line 8 is the net amount you converted from traditional IRAs to a Roth IRA in 2025. You enter the same figure again on line 16. Conversions are kept off line 7, which is for ordinary distributions.
Look up a Form 8606 situation
Result
Where the conversion figure goes (2025 form)
| Line | Meaning | What the form says |
|---|---|---|
| 8 | Net amount converted in 2025 | Enter the net amount you converted from traditional IRAs to Roth IRAs. Also enter it on line 16 |
| 9 | Lines 6, 7 and 8 added | The denominator for the pro-rata percentage |
| 10 | Line 5 divided by line 9 | Decimal rounded to at least 3 places. If 1.000 or more, enter 1.000 |
| 11 | Line 8 times line 10 | Nontaxable portion of the conversion. Also enter on line 17 |
| 16 | Part II start | If you completed Part I, enter the amount from line 8 |
| 17 | Basis in the conversion | If you completed Part I, enter the amount from line 11 |
| 18 | Taxable amount | Line 16 minus line 17. If more than zero, include on Form 1040 line 4b |
Conversions are not distributions on line 7
The line 7 instructions list what not to include: distributions you converted to a Roth IRA, recharacterizations of traditional IRA contributions to Roth contributions, rollovers to another IRA or qualified plan, a one-time distribution to fund an HSA, return-of-contribution amounts, qualified charitable distributions and certain other items. Converted money belongs on line 8 only.
What “net” suggests
The form asks for the net amount converted. The instructions do not elaborate beyond saying to enter the net amount you converted. If a conversion was later recharacterized, the recharacterization rules in the instructions and Publication 590-A apply, so do not guess; read those.
If you skip Part I
If you did not complete line 8, the line 16 instruction says to enter the amount you would have entered on line 8 had you completed it. Line 17 then uses your basis (line 2 plus contributions on line 1 made before the conversion).
Worked example
Omar converted $20,000 from a traditional IRA to a Roth IRA in 2025. His line 5 is $7,000, line 6 is $93,000 and line 7 is $0. Line 8 is $20,000, so line 9 is $113,000 and line 10 is $7,000 ÷ $113,000 = .062. Line 11 is $20,000 × .062 = $1,240 and line 18 is $20,000 − $1,240 = $18,760, which goes on Form 1040 line 4b. Names and figures are made up, and the .062 is rounded to three places.
More Form 8606 line pages
Other pages in this set: Form 8606 Line 2, Form 8606 Line 6, 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 is Form 8606 line 8?
The net amount you converted from traditional IRAs to Roth IRAs in 2025. It is also entered on line 16.
Does a conversion go on line 7?
No. The instructions say not to include distributions you converted to a Roth IRA on line 7.
What if I did not complete Part I?
On line 16, enter the amount you would have entered on line 8 had you completed it.
How is the taxable part of a conversion found?
Line 16 minus line 17 on line 18, where line 17 comes from the pro-rata line 11 if you completed Part I.
Where does the taxable conversion go on my return?
If line 18 is more than zero, include it on Form 1040, 1040-SR or 1040-NR line 4b.
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.