Find out how and when to roll over your retirement plan or IRA to another retirement plan or IRA. Review a chart of allowable rollover transactions.

To roll over all of your after-tax contributions to a Roth IRA, you could take a full distribution (all pretax and after-tax amounts), and directly roll over: pretax amounts to a traditional IRA or another eligible …

Topic no. 413, Rollovers from retirement plans A rollover occurs when you withdraw cash or other assets from one eligible retirement plan and contribute all or part of it, within 60 days, to another …

Roth IRAs A Roth IRA is an IRA that, except as explained below, is subject to the rules that apply to a traditional IRA.

Box 2. Shows rollover contributions, including direct rollover contributions, you made in 2025 to an IRA (other than conversions done through a rollover contribution from a traditional IRA or traditional …

Sep 22, 2025 · Information about IRA contribution limits. Learn about tax deductions, IRAs and work retirement plans, spousal IRAs and more.

4Must have separate accounts. 5Must be an in-plan rollover. 6Any nontaxable amounts distributed must be rolled over by direct trustee-to-trustee transfer. 7Applies to rollover contributions after December …

Such rollovers are reported on Form 5498 as Roth IRA contributions and not as rollover contributions. Roth SEP IRAs and Roth SIMPLE IRAs.

The new law also prohibits recharacterizing amounts rolled over to a Roth IRA from other retirement plans, such as 401 (k) or 403 (b) plans. How does the effective date apply to a Roth IRA conversion …

You may roll over the payment to either a Roth IRA (a Roth individual retirement account or Roth individual retirement annuity) or a designated Roth account in an employer plan (a tax-qualified plan, …