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Hawaii Resident Income Tax Forms and Instructions If your spouse is an alien and was issued an ITIN by the IRS, enter your spouse's ITIN.Form 8606 is a tax form distributed by the Internal Revenue Service (IRS) and used by filers who make nondeductible contributions to an individual retirement 2018. Instructions for Form 8606. Nondeductible IRAs. (Rev. July 2020) When these Form 8606 instructions Form 1040X is available at IRS.gov/. Go to irs.gov/Form8915C for instructions and the latest information. If you filed 2018 Form 8915-C, and the disaster for which you are reporting Nondeductible IRAs. ▷ Go to irs.gov/Form8606 for instructions and the latest information. ▷ Attach to 2018 Form 1040 or 2018 Form 1040NR.