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2012 Reporting of 2010 Roth Rollovers and Conversions
Internal Revenue Service [IRS] Link to more items from this source
Jan. 29, 2013
An informational page for taxpayers, describing the various rules that depend upon whether distributions were received in 2010, 2011 or 2012. "In 2010, did you: [1] convert (transfer) amounts from a non-Roth IRA to a Roth IRA, [2] roll over eligible distributions from a retirement plan (other than an IRA-based plan) to a Roth IRA, or [3] do an in-plan Roth rollover (after September 27, 2010)? If yes, you were required to report half of the taxable amount of your 2010 Roth rollovers and conversions on your 2011 tax return and now must report the remaining half on your 2012 return, unless ..."

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