QDROs only apply to qualified plans, so you probably are referring to a transfer incident to divorce for the IRA accounts. Yes, his Roth IRA basis is apportioned pro rata with respect to the portion transferred per divorce. The wife will then combined the basis she received with any basis she previously had in her own Roth IRAs. Same with conversions as related to the year of the conversion and the taxable/non taxable portions of such conversions. The custodian does not know anyone’s basis and therefore cannot provide any breakdown since basis applies over all Roth accounts a Roth owner may have had in the past, less any basis recovered by prior distributions. Even if all the 5498 form contribution reports were available, to clearly document basis, all recharacterizations, return of contributions, or regular distributions would need to be determined in order to have complete documentation. If he has kept track of his basis (most people do not), perhaps a written statement from him to her would suffice to document the basis each would have following the transfer. They each need to update their respective basis amounts in Roth IRAs in order to be able to report any non qualified Roth distributions on Form 8606.

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