If the transfer to a Roth IRA is for the beneficiary (not you as recipient) they can report it on their own return (if required to file). Otherwise, the Form 1099-Q and Form 5498 reporting the transfer is sufficient for your records. You may also get a 1099-R from the 529 plan administrator showing the non-taxable transfer.
As long as you made this as a trustee-to-trustee transfer (where the funds went directly to your Roth IRA from the 529 plan) and you did not exceed the $7,000 contribution limit, you do not need to report the transaction at all.
If the 1099-Q distribution was for qualified education expenses (excluding the Roth transfer), you're not required to report it in your return. Here's more detailed info on Form 1099-Q.
For more details, see the highlight in IRS Pub. 970.
@billssn
@domyown
[Edited 03/05/2026 | 9:10 am]
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