No, a 401k tax deferred account is not entered on a Form 8606 Nondeductible IRAs.
As stated on the instructions for the form 8606 - https://www.irs.gov/pub/irs-pdf/i8606.pdf
Purpose of Form
Use Form 8606 to report:
- Nondeductible contributions you
made to traditional IRAs;
- Distributions from traditional, SEP, or
SIMPLE IRAs, if you have ever made
nondeductible contributions to
traditional IRAs;
- Conversions from traditional, SEP, or
SIMPLE IRAs to Roth IRAs; and
- Distributions from Roth IRAs.
IRS website - https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-required-minimum-distributions#...
What types of retirement plans require minimum distributions?
The RMD rules apply to all employer sponsored retirement plans, including
profit-sharing plans, 401(k) plans, 403(b) plans, and 457(b) plans. The RMD rules also apply to traditional IRAs and IRA-based plans such as SEPs, SARSEPs, and SIMPLE IRAs.
The RMD rules also apply to Roth 401(k) accounts. However, the RMD rules do not apply to Roth IRAs while the owner is alive.
