Thank you for sharing your experience.
Worksheet Line 5: Enter the distribution from traditional, SEP, and SIMPLE IRAs in 2024… I don’t see the subtraction of 2025 contribution on the worksheet.
Form 8606 Line 4: Enter those contributions included on Line 1 that were made from January 1, 2025, through April 15, 2025.
Form 8606 Line 5 subtracts Line 4 from Line 3… that is the (B+C) - B in my case (before calculating the ratio).
