Super Backdoor Roth 1099R

How should line 2a of a 1099R read after making an after-tax contribution to a 401k then converting to an in-plan Roth? Should the taxable amount in 2a be $0.00 or should it be the amount converted to Roth?



If the balance in the after tax sub account does not include gains, 2a should be 0. Often, there is a small amount of gain in the after tax sub account, but it depends on how it is invested, the investment gain or loss, and how long it has been since the last IRR (in plan Roth rollover). Of course, 2a also depends on whether the Roth rollover was limited to funds from the after tax account. Sometimes the request is mininterpreted and pre tax dollars get rolled over. The most recent plan statement should show what the balance is in the various sub accounts in the plan. A typical mega back door Roth includes 0 or close to 0 taxable income in 2a.

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