Where Does an IRA Contribution Go on Form 1040?

A deductible Traditional IRA contribution goes on Schedule 1 (Form 1040), Line 20, and from there it flows into your main Form 1040 as an adjustment that reduces your adjusted gross income.¹ A non-deductible Traditional IRA contribution doesn’t go on Schedule 1; it goes on Form 8606, which tracks the after-tax basis you’re building in the account. A Roth IRA contribution doesn’t appear on your Form 1040 at all, because it gives you no current-year deduction. So the answer to where an IRA contribution goes on Form 1040 depends entirely on which type of contribution you made and, for Traditional IRAs, whether it’s deductible.

Deductible Traditional IRA: Schedule 1, Line 20

If your Traditional IRA contribution is deductible, it’s an above-the-line adjustment. That means it comes off your income before AGI is calculated, which can also help you qualify for other tax benefits that phase out at higher income levels.

You enter the deductible amount on Schedule 1 (Form 1040), Part II (“Adjustments to Income”), Line 20.¹ If your deduction is partial because your income falls inside a phase-out range, enter the reduced figure from the worksheet in IRS Publication 590-A, not your full contribution.

Once you complete Part II, the total from Schedule 1 flows to your main Form 1040. On the 2025 version of the return, the consolidated adjustments figure lands on Form 1040, Line 13b, where it reduces total income to arrive at AGI. Line numbers shift now and then between tax years, so verify against the current form instructions, but the sequence is the same every year: contribution on Schedule 1 Line 20, total carried to Form 1040.

Non-Deductible Traditional IRA: Form 8606

If your income is too high for a Traditional IRA deduction, or if you’re covered by a workplace plan and above the phase-out, you can still contribute. The contribution just doesn’t reduce your taxable income, and it doesn’t touch Schedule 1. It gets reported on Form 8606, “Nondeductible IRAs.”²

Form 8606 exists to track your basis: the running total of after-tax dollars you’ve put into Traditional IRAs over your lifetime. When you eventually take distributions, the IRS uses that number to determine how much of each withdrawal comes out tax-free because you already paid tax on it. Without a filed Form 8606, the IRS has no record of your basis, and you can end up paying tax twice on the same dollars.

Part I is where the current-year contribution goes. Line 1 is the current year’s non-deductible amount. Line 2 is the basis carried in from prior years. Part II handles distributions and applies the pro-rata rule, which spreads the tax-free portion of any withdrawal across the ratio of after-tax basis to total Traditional IRA balance across all your accounts.³

Keep a copy of every Form 8606 you file. The IRS doesn’t track your basis for you, and if you lose the records you may not be able to reconstruct it later. Failing to file Form 8606 when required carries a $50 penalty, which the IRS can waive for reasonable cause.²

If your income falls in the middle of a phase-out and you contribute the full amount, the deductible portion goes on Schedule 1 and the remainder goes on Form 8606. One contribution, two places.

Roth IRA: Not on Your Return

A Roth IRA contribution doesn’t appear on Form 1040, Schedule 1, or any other schedule. You fund a Roth with after-tax dollars, you get no deduction, and there’s nothing for the return to record. Your IRA custodian reports the contribution to the IRS separately on Form 5498. You get a copy for your records but don’t file it with your return.⁴

Roth contributions do have their own income limits. For 2026, the ability to contribute phases out between $153,000 and $168,000 of MAGI for single filers, and between $242,000 and $252,000 for married couples filing jointly. Married filing separately phases out between $0 and $10,000.⁵ Above those, direct Roth contributions aren’t allowed.

The Backdoor Roth Uses Form 8606

Higher earners often contribute to a non-deductible Traditional IRA and then convert that balance to a Roth IRA. Even though the money ends up in a Roth account, the reporting still runs through Form 8606. Part I records the non-deductible contribution. Part II calculates the taxable portion of the conversion.² The converted amount also shows up on Form 1040, Line 4a, as an IRA distribution.

If you have no other Traditional IRA balances and converted the same amount you contributed, the taxable piece should be close to zero, aside from any earnings between contribution and conversion. If you already hold pre-tax dollars in other Traditional IRAs, the pro-rata rule sweeps them into the calculation and a significant portion of the conversion becomes taxable.

How to Tell Whether Your Traditional Contribution Is Deductible

Whether you land on Schedule 1 or Form 8606 depends on two things: whether you (or your spouse) are covered by a workplace retirement plan like a 401(k) or 403(b), and your modified adjusted gross income. If neither spouse is covered by a workplace plan, the Traditional IRA deduction is available in full regardless of income, and the contribution goes on Schedule 1. If a workplace plan is in the picture, the deduction phases out.

For 2026, the phase-out ranges are:⁵

Single or head of household, covered by a workplace plan: full deduction with MAGI of $81,000 or less, partial between $81,000 and $91,000, none above $91,000.
Married filing jointly, contributor is covered: full deduction with MAGI of $129,000 or less, partial between $129,000 and $149,000, none above $149,000.
Married filing jointly, contributor not covered but spouse is: full deduction with MAGI of $242,000 or less, partial between $242,000 and $252,000, none above $252,000.

Inside a phase-out range, use the worksheet in Publication 590-A to figure the deductible amount. The deductible piece goes on Schedule 1, Line 20, and any remaining contribution goes on Form 8606.

One More Thing on Timing

For 2026, the annual IRA contribution limit is $7,500, or $8,600 if you’re 50 or older.⁵ That’s the combined cap across all your Traditional and Roth IRAs. You have until April 15, 2027, to make a contribution that counts for the 2026 tax year, so you can often finalize the return, see your income, and then decide the amount before the deadline. If you contribute between January and April for the prior year, tell your custodian which tax year it applies to.

Quick Reference

Deductible Traditional IRA: Schedule 1, Line 20; flows to Form 1040 and reduces AGI.
Non-deductible Traditional IRA: Form 8606, Part I; not on Schedule 1, does not reduce AGI.
Roth IRA: nothing on your return; custodian files Form 5498 with the IRS.
Backdoor Roth: Form 8606, Parts I and II; conversion also on Form 1040, Line 4a.
Partial deduction inside a phase-out: deductible portion on Schedule 1, Line 20; remainder on Form 8606.

1
Internal Revenue Service. Schedule 1 (Form 1040) – Additional Income and Adjustments to Income
2
Internal Revenue Service. Instructions for Form 8606
3
Internal Revenue Service. Form 8606 – Nondeductible IRAs
4
Internal Revenue Service. Reporting IRA and Retirement Plan Transactions
5
Internal Revenue Service. 401(k) Limit Increases to $24,500 for 2026, IRA Limit Increases to $7,500