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posted Mar 16, 2020 12:58:24 AM

boeing sick leave plan distribution as a Roth Rollover - employee never made contributions

my husband never got sick and his unused sick leave was converted to financial plan that was rolled into his voluntary investment plan. when he retired and rolled everything to our broker, he had to open up a Roth IRA for the sick portion. He took a distribution in 2019 right away. Do we have to pay taxes on the entire amount? I thought Roth's were tax free?

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1 Replies
Expert Alumni
Mar 16, 2020 7:29:12 AM

Roth is tax free if you meet the qualifications. What is the code in Box 7?

 

You can always withdraw contributions (but not earnings) that you made to your Roth IRA tax and penalty free at anytime. Additionally, the Ordering rules for withdrawals from a Roth IRA are: first from regular contributions, then from Conversion and rollover contributions, on a first-in, first-out basis and finally from Earnings on contributions.

Please note: A qualified distribution from a Roth IRA is tax-free and penalty-free, provided that the five-year aging requirement has been satisfied and one of the following conditions is met:

  • Over age 59½
  • Death or disability
  • Qualified first-time home purchase

non-qualified distribution is subject to taxation of earnings and a 10% additional tax unless an exception applies. For Roth IRAs, you can always remove post-tax penalty contributions (also known as "basis") from your Roth IRA without penalty.

When you are entering this information into TurboTax, your Form 1099-R, box 7 codes J, Q and T identifies a Roth IRA distribution and determines the tax treatment. If you have a J or a T, the distribution is considered taxable unless there is an exception. TurboTax will guide you on all the exceptions.