Roth 401K to Roth IRA rollover, pay taxes on employer match contributions?

[dagan-peterson]

I rolled over my employee Roth 401K to a Roth IRA. I got two 1099-Rs from the existing Roth 401K (it appears to be broken down into what I contributed and what my employer matched). On the 1099R with the employer match amount, there is no amount in box 5 for employee contributions/designated Roth contributions, and when I finished entering the 1099R I noticed my calculated return amount decreased - do I have to pay taxes on the amount my employer matched even if it is a Roth 401K to Roth IRA rollover?

[DDollar · Accepted solution]

Yes, you will have to pay taxes on the employer match.  For a Roth 401(k) plan, unlike the employee's contribution, the employer's contribution is placed into a traditional 401(k) plan, and it is taxable upon withdrawal.