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

[user17701604056]

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?

[MinhT1]

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 

[user17701604056]

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.

[MinhT1]

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

[user17701604056]

So this guidance is incorrect? https://ttlc.intuit.com/community/retirement/discussion/i-rolled-my-old-roth-401k-into-my-current-ro...

[MinhT1]

Having done further research, I agree with dmertz.

I have edited my answer.