Rollovers of retirement plan and IRA distributions
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.
Rollovers of after-tax contributions in retirement plans
A transfer of pretax amounts to one destination and after-tax amounts to another could have been done through a 60-day rollover, but the distribution was subject to mandatory 20% withholding …
7Applies to rollover contributions after December 18, 2015. For more information regarding retirement plans and rollovers, visit Tax Information for Retirement Plans.
Topic no. 413, Rollovers from retirement plans - Internal Revenue …
Sep 16, 2025 · 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, …
Instructions for Forms 1099-R and 5498 Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
SIMPLE IRA withdrawal and transfer rules - Internal Revenue Service
You are the beneficiary of a deceased SIMPLE IRA owner The withdrawal is the result of an IRS levy Transfers from SIMPLE IRAs You may be able to transfer money in a tax-free rollover …
Retirement topics - Beneficiary | Internal Revenue Service
Aug 26, 2025 · Rollover the account into their own IRA Non-spouse beneficiary options In 2020 and later, options for a beneficiary who is not the spouse of the deceased account owner …
Instructions for Forms 1099-R and 5498 (2025) - Internal Revenue …
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 …
401k Resource Guide Plan Participants General Distribution Rules ...
A rollover occurs when you receive a distribution of cash or other assets from one qualified retirement plan and contribute all or part of the distribution within 60 days to another qualified …
Eligible rollover distributions—20% withholding. Distributions you receive from qualified retirement plans (for example, 401(k) plans and section 457(b) plans maintained by a governmental …