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posted Feb 27, 2024 11:54:23 AM

Should I amend my 2022 returns, forgot to report 1099R with code G, but no impact on taxable income? The distribution amount was less than 2k.

Do i have to file a 1040x amendment for this? or can i combine the amount in the 2023 returns. eg. 2k +10K - 12K in 2023. Note: both years no impact on taxable income.

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1 Best answer
Expert Alumni
Feb 27, 2024 12:06:02 PM

You cannot report the 2022 rollover in 2023. On your 2023 tax return, report your rollover by entering your 1099-R for completeness.

 

For 2022, an amendment is not necessary. Code G in box 7 of form 1099-R is for a direct rollover which is not taxable.

The IRS has a copy of your form 2022 1099-R but will know from code G in box 7 that it is not taxable. You do not need to amend your tax return. Just keep that form 1099-R in your tax records for at least 3 years.

1 Replies
Expert Alumni
Feb 27, 2024 12:06:02 PM

You cannot report the 2022 rollover in 2023. On your 2023 tax return, report your rollover by entering your 1099-R for completeness.

 

For 2022, an amendment is not necessary. Code G in box 7 of form 1099-R is for a direct rollover which is not taxable.

The IRS has a copy of your form 2022 1099-R but will know from code G in box 7 that it is not taxable. You do not need to amend your tax return. Just keep that form 1099-R in your tax records for at least 3 years.