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.

Feb 18, 2026 · 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 …

Direct Rollovers You must report a direct rollover of an eligible rollover distribution. A direct rollover is the direct payment of the distribution from a qualified plan, a section 403 (b) plan, or a governmental …

You may request: A direct rollover of $80,000 in pretax amounts to a traditional (non-Roth) IRA or a pretax account in another plan, A direct rollover of $10,000 in after-tax amounts to a Roth IRA, and A …

Sep 5, 2025 · You'll need to run the interview for each rollover or transfer event separately. Information you'll need The type of retirement plan the distribution was made from and moved to (e.g. traditional …

Feb 26, 2026 · Example 1: Alice makes a direct rollover contribution to Plan A with a check from Plan B payable to the trustee of Plan A, for the benefit of Alice. Plan A accepts all rollover contributions …

If you make a direct rollover from a designated Roth account under another plan, the 5-taxable-year period for the recipient plan begins on the first day of the taxable year that you made designated …

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 …

Direct Rollovers You must report a direct rollover of an eligible rollover distribution. A direct rollover is the direct payment of the distribution from a qualified plan, a section 403(b) plan, or governmental …

For a direct rollover to a designated Roth account in the same plan or to a Roth IRA or Roth SIMPLE IRA, the NUA is included in box 2a. If you didn’t receive a lump-sum distribution, the amount shown …