Usually, Form 8606 (Nondeductible IRAs) is automatically generated if
- Nondeductible contributions made to a traditional IRA;
- Distributions from a traditional, SEP or SIMPLE IRA that had nondeductible contributions (excluding rollovers, conversions, recharacterizations, qualified charitable distributions, one-time distribution to fund an HSA, or return of certain contributions);
- Conversions from a traditional, SEP, or SIMPLE IRA to a Roth IRA; or
- Distributions from a Roth IRA (other than rollovers, recharacterizations, or a return of certain contributions).
On joint returns, 8606-T and 8606-S denotes that the 8606 belongs to the taxpayer (first person listed on the return) and spouse, respectively.
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