topic I filed my tax returns and forgot that I rolled over funds from 1 IRA account to another. I did not receive any distributions. It all rolled over. Do I need to amend? in Retirement tax questions

I filed my tax returns and forgot that I rolled over funds from 1 IRA account to another. I did not receive any distributions. It all rolled over. Do I need to amend?

a-carlton7 — Wed, 11 Feb 2026 04:35:57 GMT

Re: I filed my tax returns and forgot that I rolled over funds from 1 IRA account to another. I did not receive any distributions. It all rolled over. Do I need to amend?

Critter-3 — Sat, 03 Feb 2024 22:30:16 GMT

If you failed to enter the 1099-R on the original return then after mid February you can and should amend the return so you don't get an IRS audit letter in a couple of years.

Re: I filed my tax returns and forgot that I rolled over funds from 1 IRA account to another. I did not receive any distributions. It all rolled over. Do I need to amend?

dmertz — Sun, 04 Feb 2024 02:14:17 GMT

If you do not amend to include the Form 1099-R that you received and indicate that the IRA distribution was rolled over, the IRS will assume that the distribution is taxable and assess taxes on the entire distribution.

Re: I filed my tax returns and forgot that I rolled over funds from 1 IRA account to another. I did not receive any distributions. It all rolled over. Do I need to amend?

fanfare — Sun, 04 Feb 2024 13:56:47 GMT

Doesn't IRS realize that Code G is non-taxable?

@dmertz

Re: I filed my tax returns and forgot that I rolled over funds from 1 IRA account to another. I did not receive any distributions. It all rolled over. Do I need to amend?

dmertz — Sun, 04 Feb 2024 14:02:58 GMT

If the Form 1099-R has code G in box 7 and a zero in box 2, fanfare is correct in implying that there might not be a need to amend. If the code is not G or box 2a has a nonzero value, amending is necessary unless the IRS catches the omission and correctly assess additional taxes.

However, rolling over "funds from 1 IRA account to another" is not reported with code G.