Retirement

1099-R (Roth Conversions): Distributions From Pensions, Annuities, Retirement Plans — Roth Conversions

Reports distributions from traditional IRAs and other retirement plans that are converted to Roth IRAs, which are taxable events requiring reporting.

Download 1099-R (Roth Conversions) PDFAbout on IRS.govInstructions PDF

Who Files This Form?

Financial institutions processing Roth IRA conversions from traditional IRAs, 401(k)s, or other retirement accounts.

Key Fields

  • Gross distribution
  • Taxable amount
  • Distribution code (code 2 or 7)
  • IRA/SEP/SIMPLE indicator
  • Roth conversion amount

Filing Deadlines

Due Date

January 31

Late Filing Penalty

Penalties range from $60 to $310 per form for late filing.

Related Forms

1099-R

Distributions From Pensions, Annuities, Retirement Plans

Form 8606

Nondeductible IRAs

Form 5498

IRA Contribution Information

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