Form 1040 2025 Line 4c Box 1 : Should this box be checked or unchecked for a non-taxable 60-day Roth IRA rollover?

[TurboLover2]

On a 2025 IRS 1040 tax return, if the total on line 4a contains some IRA distributions from inherited IRAs and one 60-day rollover from a Roth IRA that was completed on time within 60 days and rolled over to a Roth IRA in another financial institution, should box 1 labeled "rollover" on line 4c be checked or not checked?

The only rollover done in 2025 was a Roth IRA 60-day rollover from one financial institution to another.  A 1099-R was received from the financial institution that distributed the Roth IRA funds.  There were no Traditional IRA 60-day rollovers.

Since the rollover was a Roth IRA, and in this case the funds distributed would not have been taxable even if they were not rolled over, should box 1 of line 4c be checked or not checked?

Please don't respond unless you are certain of the correct answer.  Thank you.

[dmertz]

[Deleted.  I misread the question.]

[TurboLover2]

That's okay @dmertz .  Thanks for attempting to respond anyway, appreciate it.

I didn't mean to sound dismissive when I wrote that only people who are sure of the right answer should respond.  It's just that this is a very specific technical question that likely has either a yes or a no answer and it will take someone with very strong knowledge of the topic to answer.

Reason I ask is that I think TurboTax may be doing it incorrectly but admit I am not sure of the answer myself.  So I need confirmation from someone who knows about this specific point.

I don't want to give my view (which is only a guess at the answer) because I don't want to influence the answer given by others.

If TT is doing it incorrectly I have not found any way to override it yet so it could be a problem for me if I have to file it as is.

[KrisD15]

Checked.

According to the IRS:

 Enter the total distribution on line 4a if you rolled over part or all of the distribution from one:
• Roth IRA to another Roth IRA, or
• IRA (other than a Roth IRA) to a qualified plan or another IRA (other than a Roth IRA).
Also check box 1 on line 4c. 

If the total distribution was rolled over, enter -0- on line 4b. If the total distribution wasn’t rolled over, enter the part not rolled over on line 4b unless Exception 2 applies to the part not rolled over. Generally, a rollover must be made within 60 days after the day you received the distribution."

[dmertz]

As far as I can tell, TurboTax always marks box 1 (ROLLOVER) on line 4c if you enter a Form 1099-R and properly indicate that the distribution was rolled over.  As KrisD15, indicated, the ROLLOVER box should be marked if the Roth IRA distribution was rolled over.

[TurboLover2]

Thank you @KrisD15  , sounds right.  Thanks again @dmertz as well.

Note followed by a follow-up question for @KrisD15 if I may:

Note:

Although the total Roth IRA rollover distribution was rolled over and not taxable, line 4b is not zero because line 4a also included some other inherited IRA distributions that are taxable as well as the one Roth IRA rollover distribution which is not taxable. So line 4b correctly shows the total of the taxable distributions less the non-taxable Roth IRA distribution.

Question:

Since 4a included both taxable and non-taxable distributions do I need to attach any kind of explanation statement to the return explaining that abc$ on line 4a was a non-taxable distribution from a Roth IRA distributed by xyz company that was rolled over in compliance with the “60-day rollover requirement?”

Or is checking box 1 on line 4c all I need to do, no explanation needed?

I don’t want to attach anything unless it is required to avoid follow-up work with the IRS.  Also Turbotax didn't prompt me to attach anything.  And you can figure it out easily from the 1099-Rs without further explanation.  But I don't want to leave it out if I am supposed to do it.

[dmertz]

No explanation needed.