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Form 8606 is not required when the taxpayer: 1. make a deductible IRA contribution 2. Takes a qualified Roth IRA distribution 3. Converts a SEP

Form 8606 is not required when the taxpayer: 1. make a deductible IRA contribution 2. Takes a qualified Roth IRA distribution 3. Converts a SEP IRA to a Roth IRA 4. Is over age 59 1/2 and converts a traditional IRA to a Roth IRA.

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