Home
|
Accessibility
|
Tax Stats
|
About IRS
|
Careers
|
FOIA
|
The Newsroom
|
Site Map
|
Español
|
Help
Search IRS Site for:
Advanced Search
Search Forms and
Publications for:
Tips for successful searching
Home
>
Instructions
Individuals
Businesses
Charities & Non-Profits
Government Entities
Tax Professionals
Retirement Plans
Compliance & Enforcement
Contact My Local Office
e-file
Forms and Publications
Frequently Asked Questions
Taxpayer Advocate
Where To File
Instructions for Form 8606 (2004)
Nondeductible IRAs
Section references are to the Internal Revenue Code unless otherwise noted.
2004
Table of Contents
General Instructions
Purpose of Form
Who Must File
When and Where To File
Definitions
Deemed IRAs
Traditional IRAs
SEP IRAs
SIMPLE IRAs
Roth IRAs
Overall Contribution Limit for Traditional and Roth IRAs
Recharacterizations
Return of IRA Contributions
Return of Excess Traditional IRA Contributions
Example.
Amending Form 8606
Penalty for Not Filing
Overstatement Penalty
What Records Must I Keep?
Specific Instructions
Part I—Nondeductible Contributions to Traditional IRAs and Distributions From Traditional, SEP, and SIMPLE IRAs
Line 1
Line 2
Line 4
Line 6
Line 7
Line 8
Line 15
Part II—2004 Conversions From Traditional, SEP, or SIMPLE IRAs to Roth IRAs
Line 16
Line 17
Part III—Distributions From Roth IRAs
Line 19
Line 20
Line 22
Line 23
Line 24
Instructions for Form 8606 - Notices
Paperwork Reduction Act Notice.
Contact Us
|
IRS Privacy Policy