U.S. · Form 1099-R box 11
1099-R box 11 first year of designated Roth.
The Roth 401(k) or 403(b) start year, and the boxes that travel with it.
Box 11 is a year, not an amount. The IRS tells payers to enter the first year of the 5-tax-year period, which is the year the recipient first established the designated Roth account. It appears on distributions from a designated Roth account (for example a Roth 401(k)) with code B, or code H for a direct rollover to a Roth IRA.
Look it up
Result
Designated Roth distributions: what the payer reports
| Box or code | What the IRS instructions say |
|---|---|
| Box 11 | Enter the first year of the 5-tax-year period. This is the year in which the designated Roth account was first established by the recipient. |
| Box 1 | The gross distribution. |
| Box 2a | The taxable portion of the distribution. For a direct rollover to a Roth IRA, -0- (zero). |
| Box 5 | The basis (designated Roth contributions) included in the distributed amount. |
| Box 10 | Any amount allocable to an in-plan Roth rollover made within the previous 5 years, unless a section 72(t) exception applies. |
| Code B (box 7a) | A distribution from a designated Roth account, unless code E applies (section 415 distribution under EPCRS) or code H applies (direct rollover to a Roth IRA). |
| Code H (box 7a) | A direct rollover of a distribution from a designated Roth account to a Roth IRA, used with code 4 when made on behalf of a nonspouse beneficiary. |
| Code G with B | From one designated Roth account directly to another designated Roth account, also enter code G. |
| Separate form | Report the total annual distribution from a designated Roth account on a separate Form 1099-R. |
| Withholding | The IRS example withholds 20% of the taxable earnings portion of a nonqualified distribution: $60 on $300 taxable. |
Why the first year matters
The IRS uses a 5-tax-year period starting with the year of the first designated Roth contribution as one test for a qualified distribution. Box 11 tells you which year the payer used as the starting year. The instructions in this edition define only what to enter in box 11; the qualified-distribution tests themselves are not set out there, so do not treat the start year as a finding.
Worked example (from the IRS instructions)
Participant A takes a $5,000 nonqualified distribution from a $10,000 designated Roth account. The payer reports $5,000 in box 1, $300 in box 2a, $60 in box 4, $4,700 in box 5, code B in box 7a and the first year of the 5-tax-year period in box 11. In the second IRS example the same distribution is a direct rollover to a Roth IRA, so box 2a is zero, box 4 is empty, and the code is H, with box 5 and box 11 still filled in.
If box 11 looks wrong
Compare it with your own records of when you first contributed to a Roth account in the plan, and ask the plan for a corrected Form 1099-R if the year is clearly wrong. This page explains the reporting; it does not decide whether your distribution is qualified.
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 does box 11 on a 1099-R mean?
Box 11 is the first year of the 5-tax-year period, the year the recipient first established the designated Roth account.
When does a payer fill in box 11?
On distributions from a designated Roth account, such as a Roth 401(k) or Roth 403(b), per the IRS instructions for designated Roth account distributions.
Is box 11 filled in for a Roth IRA?
The IRS instruction for box 11 refers to the designated Roth account. Roth IRA distributions use codes J, Q or T in box 7a.
Which codes go with box 11?
Code B for a designated Roth account distribution, or code H for a direct rollover to a Roth IRA, per the instructions.
Does box 11 tell me if my distribution is tax free?
No. It gives the starting year only. Whether a distribution is qualified depends on rules in the tax code and IRS publications.
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.