Is a direct rollover of a pension to ROTH IRA reported as Adjusted Gross Income?

[dmmak]

It doesn't seem like it should go toward my Adjusted Gross Income, until I actually begin withdraw money out of the ROTH IRA...?

[MichaelL1 · Accepted solution]

If it is direct rollover of a Roth 401K to a Roth IRA it is not added to Adjusted Gross Income (AGI).

If this is a pension or Traditional 401K rolled in a Roth IRA it is added to the AGI.

Then later when taken out of the Roth it will not be taxed or added to AGI.