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New Member
posted Feb 14, 2020 9:16:36 AM

I put $500 in a trad 401K in 2019, but then rolled over my trad 401K into a Roth IRA later in the same year. Should that $500 be included in the taxable amount for2019?

If not, what do I need to tell the financial institution who issued the 1099-R to do to correct it?

0 5 490
5 Replies
Expert Alumni
Feb 14, 2020 9:34:01 AM

Yes, the $500 that was rolled into a Roth IRA would be taxable income.  

 

A traditional 401k implies that the money that was contributed is pre-tax money.  When pre-tax money is rolled into a Roth IRA, then the amount rolled over becomes taxable since Roth accounts are funded with after-tax money.  You do not need to request a corrected 1099-R.  

 

 

New Member
Feb 14, 2020 9:41:25 AM

Even though that $500 is essentially being double taxed? 

Level 15
Feb 14, 2020 9:44:52 AM

A Form 1099-R reporting a rollover from a 401(k) to a Roth IRA should have amounts in boxes 2a and 5 that sum to the amount in box 1.  Under these circumstances I would not expect there to be any amount in box 5, so box 2a should show the same amount as box 1.  If the Form 1099-R provided by the payer has a zero in box 2a, that's probably a problem.

 

The $500 is not being double-taxed.  Your employer has excluded from the amount in box 1 of your W-2 the amount shown with code D in box 12 of your W-2.

New Member
Feb 14, 2020 11:57:35 AM

I might have phrased this question incorrectly. I rolled over a traditional IRA (not a company 401K) into a Roth IRA. As a result, this $500 is not backed out of my W2.

Level 15
Feb 14, 2020 2:31:10 PM

Was your traditional IRA contribution in 2019 for 2019 or was it for 2018?

Was this contribution deductible or nondeductible?