1099-R Code H: Direct Rollover of a Designated Roth Account to a Roth IRA
Your Roth workplace money moved straight into a Roth IRA. Not taxable.
What the IRS instructions say
Is it taxable, and does the 10 percent penalty apply?
Not taxable; Roth to Roth. Still reportable on your return. Note the Roth IRA's own 5-year clock governs future qualified distributions, which matters if your Roth IRA is newer than your Roth 401(k).
Combinations you might see
Box 7 can carry two codes. With code H, the pairings mean:
- 4H: the same movement for a beneficiary after the owner's death
If this code looks wrong
The IRS matches Box 7 against your return, so start with the payer: request a corrected 1099-R, which is the IRS's standing instruction for incorrect forms. No corrected copy by the end of February? The IRS can contact the payer for you, and Form 4852 substitutes as a last resort. Remember that an indirect 60-day rollover is correctly coded 1 or 7, because the payer cannot see the redeposit; direct rollovers should show G or H, as our rollover guide explains before the paperwork ever gets cut.
Sources: IRS Instructions for Forms 1099-R and 5498; IRS Tax Topics 558 (early distributions), 413 (rollovers), and 154 (incorrect forms). Verified July 2026.
General educational information, not tax advice. Your distribution's taxation depends on your facts; consult a qualified tax professional. ClearChoiceRadar is not affiliated with the IRS or any government agency.