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

Forum|Forum|4 months ago
February 3, 2026
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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

Level 15

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

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user17701604056Author

Level 2

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.