US Tax Tools

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.

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 calculator

Sources

Related Calculators

Last updated July 29, 2026 Tax year 2026

Data sources: IRS 2026 Instructions for Forms 1099-R and 5498

This tool is general information only, not financial advice.

Reviewed by USTax Tools Editorial Desk

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