401k Calculator & Guide
Learn how to move money from a Roth 401(k) to another Roth 401(k) or a Roth IRA, how direct rollovers work, what happens to your contribution basis and earnings, and which tax rules matter.
A Roth 401(k) rollover moves eligible money from a designated Roth account in an employer retirement plan into another eligible retirement account.
A designated Roth account can generally be rolled over to a Roth IRA.
Eligible distributions can generally move to another employer's designated Roth account.
Designated Roth account distributions generally cannot be rolled into a traditional IRA.
The IRS generally permits eligible distributions from a designated Roth account to be rolled to another designated Roth account or to a Roth IRA. The rollover rules are different from those for pre-tax 401(k) money.
Your available destination depends on the type of retirement account and the receiving plan's rules.
Move eligible Roth 401(k) money into a Roth IRA.
A new employer plan may accept a rollover into its designated Roth account.
A rollover is not always required after leaving an employer.
A direct rollover can simplify the process by moving the retirement money directly from one plan or account to another.
Identify the amount held in your designated Roth account and review the plan's distribution rules.
Decide whether the eligible funds will move to a Roth IRA or another employer's designated Roth account.
Ask the plan administrator to send the eligible funds directly to the receiving account.
Verify that the receiving account received the funds and retain the rollover documentation for your records.
When a retirement-plan distribution is paid directly to another eligible retirement account, the IRS generally does not require federal income-tax withholding from the transfer amount. A distribution paid to you can create additional withholding and 60-day rollover requirements.
The answer depends on the type of rollover and the portion of the distribution involved.
A direct rollover of eligible designated Roth money to a Roth IRA is generally not treated as a taxable conversion.
Eligible Roth distributions can move directly to another designated Roth account, subject to the receiving plan's rules.
Pre-tax 401(k) funds have different rollover and tax rules and should not be confused with designated Roth money.
A designated Roth account contains your Roth contributions and investment earnings. The IRS requires plans to track the basis and the applicable five-taxable-year period for Roth distributions. Keep rollover statements and plan records.
The method used to move the money can affect withholding, paperwork and the amount of cash you need to complete the rollover.
| Feature | Direct Rollover | 60-Day Rollover |
|---|---|---|
| Who receives the money? | Receiving retirement account | You first |
| Federal withholding | Generally no withholding from direct transfer | Plan distributions paid to you generally have 20% federal withholding on taxable amounts |
| Timing | Transfer handled directly | Generally must complete within 60 days |
| Administrative complexity | Generally simpler | Requires careful tracking and timely redeposit |
Both can preserve Roth treatment, but the destination account has different rules and features.
| Feature | Roth IRA | Another Roth 401(k) |
|---|---|---|
| Accepts Roth 401(k) rollover? | Generally yes | If receiving plan permits it |
| Income limit for receiving rollover | No income limit applies to the rollover itself | Plan eligibility rules apply |
| Investment choices | Depends on IRA provider | Depends on employer plan |
| Employer plan required? | No | Yes |
| Plan-specific fees | Depends on provider | Depends on employer plan |
Roth rollover timing can be more complicated than simply moving the account balance.
The period the money was held in the designated Roth account does not automatically become the starting date for the Roth IRA's five-taxable-year period.
If you already had a Roth IRA, its applicable five-taxable-year period may be important when evaluating future qualified distributions.
Retain statements showing contributions, rollovers and the applicable Roth account history.
Confirm that the receiving account can accept designated Roth rollover funds.
A direct rollover can avoid many of the withholding and timing complications associated with receiving the distribution yourself.
Keep documentation of your Roth contributions, rollover amount, basis and five-taxable-year information.
A receiving employer plan generally does not have to accept every type of rollover contribution.
The accounts share Roth tax treatment but have different contribution, distribution and rollover rules.
Read the summary plan description and rollover instructions before initiating a transfer.
Understand how designated Roth 401(k) accounts work.
Compare tax treatment, contributions and withdrawals.
Learn how Roth contributions interact with 401(k) limits.
See how employer matching works with Roth contributions.
Understand why Roth 401(k) contributions generally have no income limit.
Explore broader 401(k) rollover options and rules.
Explore the rollover calculator and related 401(k) guides to understand the mechanics before making a retirement-account move.
Clear guides, useful calculators and practical retirement resources to help you understand your 401(k), contributions, employer matching, Roth options, rollovers and long-term savings.
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