Updated October 18, 2026. Quick answer: Line 21 subtracts line 20 from line 19. Line 22 is your basis in Roth IRA contributions, and line 23 subtracts line 22 from line 21. If line 23 is more than zero, you may be subject to an additional tax figured on Form 5329.
What lines 21, 22 and 23 ask for
The captions read “Subtract line 20 from line 19. If zero or less, enter -0-” for line 21, “Enter your basis in Roth IRA contributions. See instructions. If line 21 is zero, stop here” for line 22, and “Subtract line 22 from line 21.” for line 23. The instructions have no separate paragraph for line 21, so its caption is the whole rule.
Line 22: where the number comes from
If you completed a worksheet last time, the instructions say “If you completed the 2025 Line 25c Worksheet, include the amount, if any, from line 5 of the worksheet on line 22 of Form 8606 in the next year after 2025 you report Roth IRA distributions on Part III of Form 8606.”
For the amount itself, the first bullet reads “If you didn’t take a Roth IRA distribution before 2025 (other than an amount rolled over or recharacterized or a returned contribution), enter on line 22 the total of all your regular contributions to Roth IRAs for 1998 through 2025 (excluding rollovers from other Roth IRAs and any contributions that you had returned to you), adjusted for any recharacterizations.” The second reads “If you did take such a distribution before 2025, see the Basis in Regular Roth IRA Contributions Worksheet to figure the amount to enter.” For the contribution form, see the Form 5498 box 1 page.
Line 23: the additional tax
The line 23 caption includes “If more than zero, you may be subject to an additional tax.” The instructions say “Generally, there is an additional 10% tax on 2025 distributions from a Roth or Roth SEP IRA (25% tax on distributions from a Roth SIMPLE IRA) that are shown on line 23.” They continue “You will need to complete lines 1 through 4 of Form 5329 to determine the amounts from the Roth IRAs that are subject to the additional tax.” See Form 5329.
Where it goes next
A line 23 result of zero or less sends you past the rest of the calculation; the caption says “If zero or less, enter -0- and skip lines 24 and 25.” Otherwise continue with the lines 24 and 25a page. Line 22 also connects back to the earlier part of the form through the lines 19 and 20 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. The full form is explained on the Form 8606 page.
Common mistakes
- Using the wrong basis when you took a Roth distribution before 2025. The instructions say “see the Basis in Regular Roth IRA Contributions Worksheet to figure the amount to enter.”
- Counting rollovers from other Roth IRAs as contributions. The first bullet says to exclude “rollovers from other Roth IRAs and any contributions that you had returned to you”.
- Ignoring a positive line 23. The caption says “If more than zero, you may be subject to an additional tax.”
Related: Form 8606, Form 5329, Form 5498 box 1, and Roth IRA contribution limit.
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.