![]() 590-B for more information.Ĭaution: If married filing jointly and the combined taxable compensation (defined below) for you and your spouse is less than $12,000 ($13,000 if one spouse is age 50 or older at the end of 2022 $14,000 if both spouses are age 50 or older at the end of 2022), don’t use this worksheet. See IRA with basis under What if You Inherit an IRA? in Pub. You may need to file more than one Form 8606. You received a distribution from an inherited traditional, SEP, or SIMPLE IRA that has a basis, or you received a distribution from an inherited Roth IRA that wasn’t a qualified distribution. You received distributions from a Roth IRA in 2022 (other than a rollover, recharacterization, or return of certain contributions-see the instructions for Part III, later). You converted an amount from a traditional, SEP, or SIMPLE IRA to a Roth IRA in 2022. You or your spouse transferred all or part of their traditional, SEP, or SIMPLE IRA in 2022 to the other spouse under a divorce or separation agreement where the transfer resulted in a change in the basis of the IRA of either spouse. For this purpose, a distribution doesn’t include a distribution that is rolled over (other than a repayment of a qualified disaster distribution (see 2022 Form 8915-F)), qualified charitable distribution, one-time distribution to fund an HSA, conversion, recharacterization, or return of certain contributions. ![]() You received distributions from a traditional, SEP, or SIMPLE IRA in 2022 and your basis in these IRAs is more than zero. You made nondeductible contributions to a traditional IRA for 2022, including a repayment of a qualified disaster, a qualified reservist, or a qualified birth or adoption distribution. The instructions for those lines have been updated as needed. 2022 Form 8915-F (2022 disasters) is used to report qualified 2022 disaster distributions made in 2022, qualified distributions received in 2022 for the purchase or construction of a main home in the area of a 2022 disaster and reportable in 2022 on Part IV of 2022 Form 8915-F (2022 disasters), and repayments of those distributions made for 2022.Ģ022 Forms 8915-F are relevant to the calculations on Form 8606, lines 6, 7, 15b, 19, and 25b. 2022 Form 8915-F (2021 disasters) is used to report qualified 2021 disaster distributions made in 2022, qualified distributions received in 2022 for the purchase or construction of a main home in the area of a 2021 disaster and reportable in 2022 on Part IV of 2022 Form 8915-F (2021 disasters), and repayments of those distributions made for 2022.įorm 8915-F is called Form 8915-F (2022 disasters) when the qualified disasters began in 2022. References to 2022 Form 8915-F in these instructions are to 2022 Form 8915-F (2021 disasters) and 2022 Form 8915-F (2022 disasters) as described below.įorm 8915-F is called Form 8915-F (2021 disasters) when the qualified disasters began in 2021. ![]()
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