Code H on Form 1099-R means your plan administrator directly rolled funds from a Designated Roth Account (such as a Roth 401 (k) or Roth 403 (b)) into a Roth IRA. Because both accounts hold after-tax money, the rollover itself creates no new tax bill. Understanding these codes is essential for accurate tax filing and audit prevention. Direct rollover of a distribution to a qualified plan, a section 403 (b) plan, a governmental section 457. We renumbered box 7 and the “IRA/SEP/SIMPLE” checkbox to boxes 7a and 7b and we added boxes 7c (Trump account) and 7d (Earnings on excess contributions). Renumbered box 8 of Form 1099-R. Information Returns Intake System (IRIS). The 2026 Form 1099-R introduces the most significant structural changes to the form in years: a mandatory Code Y for Qualified Charitable Distributions, three new reporting boxes (7b, 7c, and 7d), and the retirement of the FIRE e-file system on December 31, 2026. Plan administrators, financial.
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