Rollover Chart - IRS tax forms
ROLLOVER CHART
Roll To
Roth IRA
Roth IRA Traditional SIMPLE IRA SEP-IRA IRA
Yes2
No
No
No
Governmental 457(b)
Qualified Plan1
(pre-tax)
No
No
403(b) (pre-tax)
No
Designated Roth Account
(401(k), 403(b) or 457(b))
No
Traditional IRA
Yes3
Yes2
Yes2, 7 , after two years
Yes2
Yes4
Yes
Yes
No
SIMPLE IRA
Yes3, after Yes2 , after two years two years
Yes2
Yes2 , after
Yes4 , after Yes, after Yes, after
No
two years
two years two years two years
SEP-IR A
Yes3
Governmental 457(b)
Qualified Plan1 (pre-tax)
403(b) (pre-tax)
Designated Roth Account (401(k), 403(b)
or 457(b))
Yes3 Yes3 Yes3 Yes
Yes2 Yes Yes Yes No
Yes2, 7 , after two years
Yes 7 , after two years
Yes 7 , after two years`
Yes 7 , after two years
No
Yes2 Yes Yes Yes No
Yes4 Yes Yes4 Yes4 No
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
No
No
No Yes3,5 Yes3,5 Yes3,5 Yes6
Roll From
1Qualified plans include, for example, profit-sharing, 401(k), money purchase, and defined benefit plans. 2 Only one rollover in any 12-month period. 3Must include in income. 4Must have separate accounts. 5Must be an in-plan rollover. 6Any nontaxable amounts distributed must be rolled over by direct trustee-to-trustee transfer. 7Applies to rollover contributions after December 18, 2015. For more information regarding retirement plans and rollovers, visit Tax Information for Retirement Plans.
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