U.S. · Form 1099-R box 10
1099-R box 10 amount allocable to IRR.
In-plan Roth rollovers and the five-year window that box 10 tracks.
Box 10 is rarely filled in. It reports the amount of a distribution that is allocable to an in-plan Roth rollover (IRR), a rollover within a plan to a designated Roth account, made in the 5-year period starting with the first day of the year the rollover was made. It is left blank if a section 72(t) exception applies.
Look it up
Result
Box 10 and in-plan Roth rollovers
| Topic | What the IRS instructions say |
|---|---|
| What box 10 reports | The amount of the distribution allocable to an IRR made within the 5-year period beginning with the first day of the year in which the rollover was made. |
| When to leave it blank | Do not complete box 10 if an exception under section 72(t) applies. |
| What an IRR is | A rollover within a retirement plan to a designated Roth account in the same plan. |
| Why it matters | A distribution allocable to the taxable amount of an IRR made in that window is treated as includible in gross income for applying section 72(t). |
| Where the guidance is | Notice 2010-84, as modified by Notice 2013-74. Box 10 instructions point to Notice 2010-84, Q/A-13 for allocating amounts to an IRR. |
| Separate form | A separate Form 1099-R must be used to report the total annual distribution from a designated Roth account. |
| Other designated Roth boxes | Box 1 gross, box 2a taxable, box 5 basis, box 7a code, box 11 first year of the 5-tax-year period. |
What the five-year window means
The count starts on January 1 of the year the in-plan Roth rollover was made, not on the rollover date. A distribution during the window is treated as including the taxable amount of the rollover for the purposes of the 10% additional tax rules in section 72(t). Box 10 gives you and the IRS the dollar amount, so you can see how much of the distribution is affected.
Box 10 is not the same as box 11
Box 10 is about the in-plan Roth rollover window. Box 11 is the first year of the 5-tax-year period used to decide whether a designated Roth distribution is qualified. Different clocks, different boxes.
Worked example
Sam converted $20,000 of his 401(k) pre-tax balance to a designated Roth account in the same plan in 2024. If he takes a nonqualified distribution in 2026 and no section 72(t) exception applies, the payer works out the portion of the distribution allocable to that IRR under Notice 2010-84, Q/A-13 and enters it in box 10. The 5-year period began January 1, 2024, so 2026 is inside it. The figures are illustrative; the allocation itself follows the notice.
Limits
The allocation is technical. If box 10 is filled in and you are unsure how it affects your tax, a tax professional can help. This page covers how the payer reports it.
Sources
- Instructions for Forms 1099-R and 5498 (2026): Table 1 distribution codes and the instructions for the 1099-R boxes covered above. Read November 2, 2026.
IRS page last reviewed June 23, 2026. This is the 2026 edition of the instructions, written for forms filed for 2026 distributions; the IRS revises it each year, so check the current edition before relying on a code.
Frequently asked questions
What is box 10 on a 1099-R?
Box 10 is the amount of the distribution allocable to an in-plan Roth rollover made within the 5-year period starting with the first day of the year of the rollover.
What is an IRR?
An in-plan Roth rollover: a rollover within a retirement plan to a designated Roth account in the same plan.
When is box 10 blank?
When no distribution is allocable to an in-plan Roth rollover in that window, or when an exception under section 72(t) applies.
When does the 5-year period for box 10 start?
On the first day of the year in which the rollover was made.
Where can the payer find the allocation method?
The IRS instructions point to Notice 2010-84, Q/A-13, as modified by Notice 2013-74.
Not tax or legal advice
This page summarizes IRS instructions to payers and is not tax, legal or financial advice. A CPA, enrolled agent or the payer can confirm what applies to your situation. Everything runs in your browser; nothing you enter is sent anywhere.