In-Plan Conversion Form 8606

If a plan participant performs an in-plan conversion of 401(k) to Roth 401(k) is he or she required to complete IRS Form 8606? My understanding is that 8606 is used for conversions from IRA to Roth IRA, recharacterizations, etc.



You are right. Form 8606 is not used to report an in plan Roth rollover. An IRR is reported directly on line 16a and 16b of Form 1040. The plan determines how much if any of the IRR is non taxable when completing the 1099R.

Thank you.

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