As part IRA distirbutions, we rollover monies from a traditional IRA to a Roth IRA. Do we check the box in 4c?

[AnnetteB6]

No, you would not check the box in 4c because you are actually making a conversion instead of a rollover.

A rollover is taking one type of account and putting into another account of the same type - meaning the tax rules are the same for both accounts.  This is generally a non-taxable event.  

But, taking money from a Traditional IRA to a Roth IRA is a conversion instead of a rollover.  It may still be a non-taxable event if the Traditional IRA has only after-tax money in the account, but it is not the same thing as a rollover because the account types are different.  

[pholzworth]

On my 2024 1040, it shows the word "ROLLOVER under line 4B to indicate that I have done a rollover from an IRA to a Roth.  On the 2025 form it does not indicate ROLLOVER even though the associated questions were answered correctly.  Is this correct?  Has it changed this year?  Thanks.

[baldietax]

@pholzworth 1040 has changed for 2025.  but did you really do a "rollover"?  if you are moving money from Trad IRA to Roth IRA that is usually a "conversion" (1099-R distribution code 2 or 7).

https://www.irs.gov/pub/irs-pdf/i1040gi.pdf

Generally, a rollover is a tax-free distri-

bution of cash or other assets from one

retirement plan that is contributed to an-

other plan within 60 days of receiving

the distribution. However, a rollover to a

Roth IRA or a designated Roth account

is generally not a tax-free distribution.

Use lines 5a and 5b to report a rollover,

including a direct rollover, from one

qualified employer’s plan to another or

to an IRA.