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posted Jan 23, 2025 6:16:27 PM

Ira rollover

Rolled over traditional Ira to a new  traditional Ira.  I took out my rmd before it was rolled over to the new Ira.  What 1099R forms should I get from both Ira’s?  Will one of them have a a distribution code of G?  What will be sent from both it’s to the IRS?

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1 Best answer
Level 15
Jan 23, 2025 9:28:04 PM

If the IRA was moved by trustee-to-trustee transfer where the funds were never made payable to you, the transfer is not reportable.  It is neither a distribution nor a rollover.  Your code-7 Form 1099-R will report only the distribution of the RMD.

 

If the funds were distributed to you and you rolled the funds over to the new IRA within 60 days, the code-7 Form 1099-R from the original IRA will report the sum of the RMD and the distribution that was rolled over.  The new IRA will issue a Form 5498 showing receipt of the rollover.

 

Code G has nothing to do with the movement of funds between IRAs.  Code G is used only for a direct rollover of funds to or from an employer's qualified retirement plan like a 401(k).

1 Replies
Level 15
Jan 23, 2025 9:28:04 PM

If the IRA was moved by trustee-to-trustee transfer where the funds were never made payable to you, the transfer is not reportable.  It is neither a distribution nor a rollover.  Your code-7 Form 1099-R will report only the distribution of the RMD.

 

If the funds were distributed to you and you rolled the funds over to the new IRA within 60 days, the code-7 Form 1099-R from the original IRA will report the sum of the RMD and the distribution that was rolled over.  The new IRA will issue a Form 5498 showing receipt of the rollover.

 

Code G has nothing to do with the movement of funds between IRAs.  Code G is used only for a direct rollover of funds to or from an employer's qualified retirement plan like a 401(k).