Form 1099-R Box 7a
Code H: Direct rollover of designated Roth account
A designated Roth account was directly rolled to a Roth IRA.
Usual federal tax treatment
A qualifying direct Roth-to-Roth rollover is generally not taxable.
What to do next
Keep the receiving-account confirmation with the Form 1099-R.
Where code H flows on your return
Like code G, the gross amount is reported on Form 1040 Line 5a (a designated Roth account is an employer-plan account, reported on the pension/annuity line), with Line 5b's taxable amount normally $0, and the Rollover box checked on Line 5c.
How code H works
Code H is specifically for a direct rollover of a designated Roth 401(k) or 403(b) account into a Roth IRA — it does not apply to traditional pretax rollovers, which use code G instead. Because both the source and destination are already after-tax Roth money, a qualifying code H rollover is not a taxable event.
The 5-tax-year clock for qualified Roth IRA distributions does not automatically restart with a code H rollover. If you already had a Roth IRA open, its original 5-year period generally continues to govern future qualified-distribution treatment; if this is your first Roth IRA, the 5-year clock starts with the tax year of the rollover. Keep records of when each account was funded.
Worked example
Omar rolls his $30,000 designated Roth 401(k) balance directly into his existing Roth IRA when he retires. The 1099-R shows code H, Box 1 of $30,000, and Box 2a of $0. On his 1040, Line 5a shows $30,000, Line 5b shows $0, and he checks the Rollover box on Line 5c — no tax is owed on the transfer.
Estimate this distribution
Enter Box 1, Box 2a, Box 4, your age, other income, and code H to estimate taxable income and possible additional tax.
Open the 1099-R calculatorFrequently asked questions
What is the difference between code G and code H?
Code G is a direct rollover of pretax money (or same-type Roth-to-Roth, depending on the payer's system); code H specifically identifies the direct rollover of a designated Roth account (Roth 401(k)/403(b)) into a Roth IRA. Both are generally tax-free direct transfers, but they describe different source accounts.
Does a code H rollover restart my Roth IRA 5-year clock?
Not necessarily. If you already had a Roth IRA open, its original 5-year period generally continues to apply. If this is your first Roth IRA, the 5-year clock for qualified distributions starts with the tax year of this rollover.
Is any part of a code H rollover ever taxable?
A straightforward Roth-to-Roth direct rollover is not taxable. It would only become taxable if the transaction actually mixed pretax and Roth money incorrectly, which is uncommon for a properly executed code H rollover — Box 2a confirms the taxable amount either way.