Q. I rollovered $7,000 from my 529 account to a Roth IRA on January 14, 2025. Does this apply to the 2024 or 2025 tax year?
A. 2025. You will receive a 2025 form 1099-Q early in 2026.
Be advised that there's currently a problem entering that in TurboTax (TT). Hopefully they'll have it fixed by next year. https://ttlc.intuit.com/community/college-education/discussion/mesp-money-directly-transferred-to-ro...
