Updated October 18, 2026. Quick answer: Line 7 is the total of your 2025 distributions from traditional IRAs. It is not every dollar that left an account: the instructions list items to exclude, such as amounts you converted to a Roth IRA, rollovers and qualified charitable distributions.
IRS worksheets read line by line: Pub 590-B Worksheet 1-1.
Retirement forms read line by line: Form 8915-F line 1, Form 8915-F lines 2 to 7 and Form 8915-F lines 16 to 26.
What line 7 asks for
The form’s caption reads “Enter your distributions from traditional IRAs in 2025.” It then lists exclusions: “Do not include rollovers”, and also “do not include qualified charitable distributions; a onetime distribution to fund an HSA; conversions to a Roth IRA; certain returned contributions; or recharacterizations of traditional IRA contributions.” Your 1099-R forms are the usual starting point. See the Form 1099-R box 1 page and the IRA/SEP/SIMPLE checkbox page.
What not to put on line 7
The instructions say “Don’t include any of the following on line 7.” The list begins with “Distributions that you converted to a Roth IRA.” It continues with “Recharacterizations of traditional IRA contributions to Roth IRA contributions.” and “Distributions you rolled over to another traditional IRA”, and also “Distributions you rolled over to a qualified retirement plan.”
It goes on to name “A onetime distribution to fund an HSA.” and “Qualified charitable distributions (QCDs).” and “Distributions that are treated as a return of contributions under Return of IRA Contributions, earlier.” The conversions are reported on line 8, covered on the Form 8606 line 8 page.
Special cases
One caution applies if you received a distribution in 2025 from a traditional IRA and you also made contributions for 2025 to a traditional IRA that may not be fully deductible because of the income limits: “you must make a special computation before completing the rest of this form.” The instructions point to Pub. 590-B for the details. On divorce, they say “The transfer of part or all of your traditional IRA to your spouse under a divorce or separation agreement isn’t taxable to you or your spouse.” And for certain repaid distributions: “Be sure to include on line 7 all the distributions made in 2025” that are described in the instructions’ special terms, even if they were later repaid.
Where the number comes from and where it goes next
Take the 1099-R amounts for traditional, SEP and SIMPLE IRAs and remove the excluded items above. The form then says “Add lines 6, 7, and 8” on line 9, “Multiply line 7 by line 10.” on line 12, and “Subtract line 12 from line 7” on line 15a. See the lines 9 to 14 page and the lines 15a and 15b page. The taxable result lands on Form 1040 as covered on the lines 4a and 4b page.
Edition and line numbers
This page reads the 2025 Form 8606 and its 2025 instructions, the current files irs.gov served on 2026-10-18. They are the files for the tax year 2025 return, filed in 2026. The form says “Attach to 2025 Form 1040, 1040-SR, or 1040-NR.” Check the tax year printed on the form you are filling in and use the line numbers on that year’s form, because a different year’s form can number or word its lines differently.
Common mistakes
- Counting a Roth conversion twice. The instructions say not to include “Distributions that you converted to a Roth IRA.”
- Counting a rollover as a distribution. The instructions say not to include “Distributions you rolled over to another traditional IRA”
- Including a charitable transfer. The instructions say not to include “Qualified charitable distributions (QCDs).”
Related: Form 8606, Form 1099-R box 1, IRA/SEP/SIMPLE checkbox, and Form 1040 lines 4a and 4b.
Sources
- Instructions for Form 8606, Nondeductible IRAs (2025): https://www.irs.gov/pub/irs-pdf/i8606.pdf
- Form 8606, Nondeductible IRAs (2025): https://www.irs.gov/pub/irs-pdf/f8606.pdf
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.