In plan Roth Transfer and in Plan Roth Rollover 1099 code(s)

[Bob Demontigny]

An IRR is a rollover within a retirement plan to a designated Roth account in the same plan. 

Question is do we code the 1099 code "G" and then use the taxable box to create the tax liability to the participant converting OR do we use code "2" (I have read this is IRA to Roth coding only).

Thank you for any input.

[R Griffith]

Per the IRS 1099R instructions:

G—Direct rollover and direct payment. Use Code G for a direct rollover from a qualified plan, a section 403(b) plan, or a governmental section 457(b) plan to an eligible retirement plan (another qualified plan, a section 403(b) plan, a governmental section 457(b) plan, or an IRA). See Direct Rollovers, earlier. Also, use Code G for a direct payment from an IRA to an accepting employer plan, and for IRRs that are direct rollovers. Note. Do not use Code G for a direct rollover from a designated Roth account to a Roth IRA. Use Code H.