topic 1099-R Distribution Code H for direct rollover to Roth 401k in Get your taxes done using TurboTax

1099-R Distribution Code H for direct rollover to Roth 401k

user17701604056 — Tue, 03 Feb 2026 23:18:55 GMT

Last year I directly rolled over my 401k from my former employer to my new employer. I had both a Roth 401(k) amount and a traditional 401(k) amount. I received two 1099-R's from my former employer's plan administrator and one of them has distribution code G and the other has Code H. Looking at the description of Code H, it looks like that is only for direct rollovers to a Roth IRA and not another employer's Roth 401k plan. My plan administrator says it is correct but all the IRS guidance about the Code H says it is for money moved to an IRA. Can anyone confirm if Code H is appropriate for a direct rollover from one employer's Roth 401k to another employer's Roth 401k?

Re: 1099-R Distribution Code H for direct rollover to Roth 401k

MinhT1 — Wed, 04 Feb 2026 00:20:23 GMT

The correct code in box 7 should be G.

The IRS says in these instructions on page 6:

For a direct rollover of a distribution from a designated Roth account to a Roth IRA, enter the amount rolled over in box 1 and 0 (zero) in box 2a. Use Code H in box 7. For all other distributions from a designated Roth account, use Code B in box 7, unless Code E applies. If the direct rollover is from one designated Roth account to another designated Roth account, also enter Code G in box 7.

[Edited on 02/03/26 4:19PM PST]

@user17701604056

Re: 1099-R Distribution Code H for direct rollover to Roth 401k

user17701604056 — Tue, 03 Feb 2026 23:26:37 GMT

Looking at the article you sent, its the same as what I've read. It only says "to a Roth IRA." I did not move money to a Roth IRA and I do not have a Roth IRA, so I don't understand how that is correct.

Re: 1099-R Distribution Code H for direct rollover to Roth 401k

MinhT1 — Tue, 03 Feb 2026 23:29:41 GMT

A Roth 401(k) account has the same tax characteristics as a Roth IRA.

Re: 1099-R Distribution Code H for direct rollover to Roth 401k

user17701604056 — Tue, 03 Feb 2026 23:38:00 GMT

So this guidance is incorrect? https://ttlc.intuit.com/community/retirement/discussion/i-rolled-my-old-roth-401k-into-my-current-roth-401k-the-1099-r-lists-the-tax-code-as-h-which-i-see/00/70660

Re: 1099-R Distribution Code H for direct rollover to Roth 401k

MinhT1 — Wed, 04 Feb 2026 00:21:43 GMT

Having done further research, I agree with dmertz.

I have edited my answer.