Can i roll over funds from my Roth IRA to my Roth Solo 401k?

[xtexan]

It would be helpful to have a citation to IRA guidance or regulations if possible.

[ChristinaS · Accepted solution]

No, you cannot.

You will find this response from numerous sources with the search "roll Roth IRA to Roth solo 401k"

The IRS says so here:

" Roth IRAs can only be rolled over to another Roth IRA."

https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-iras-rollovers-and-roth-convers...

You can also gather this interpretation from the law, and its description of qualified Roth rollovers:

https://www.law.cornell.edu/uscode/text/26/408A

see § 408A (e)(1). Rollover from IRA to non-IRA not a qualified rollover.                  

[dmertz]

In fact, even if you could roll money from a Roth IRA to a Roth 401(k), it would be inadvisable to do so.  Money in a Solo Roth 401(k) is generally not distributable until you reach age 59½.  Even if you can take a distribution from the Solo Roth 401(k), distributions from a Roth 401(k) do not follow Roth IRA ordering rules.  Unless the distribution from the Roth 401(k) is a qualified distribution (based on the establishment date of the Solo Roth 401(k)), the distribution is proportionately basis and taxable earnings.  Finally, when you reach age 70½, RMDs are required from a Roth 401(k) but not from a Roth IRA.

[xtexan]

Great info, thanks very much!