1099-R distribution code G.

What the IRS says about code G

In Table 1, Guide to Distribution Codes, code G is for a direct rollover from a qualified plan, a section 403(b) plan or a governmental section 457(b) plan to an eligible retirement plan, which means another qualified plan, a 403(b), a governmental 457(b) or an IRA. The IRS also tells payers to use G for a direct payment from an IRA to an accepting employer plan.

The table has one explicit exception: do not use G for a direct rollover from a designated Roth account to a Roth IRA. That one is code H.

Why box 2a is usually zero, and when it is not

The box 2a instructions say to report a direct rollover in box 1 and zero in box 2a, unless it is a direct rollover of a qualified rollover contribution other than from a designated Roth account. In plain terms, a straight pre-tax rollover to another pre-tax plan or traditional IRA shows $0 taxable, but a rollover from a pre-tax plan into a Roth IRA, or an in-plan rollover to a designated Roth account in the same plan, shows the taxable amount in box 2a even though the code is still G.

That is why a Roth-bound G form needs a second look. If your plan was pre-tax and the destination was a Roth IRA, a nonzero box 2a is correct and the rollover is taxable. If you expected a tax-free rollover to a traditional IRA and box 2a shows a number, call the payer.

Reporting it on Form 1040

The Form 1040 instructions say that if the total distribution was rolled over, you enter -0- on the taxable line (4b for an IRA, 5b for a pension) and check the box on the "c" line for a rollover. If only part was rolled over, enter the part not rolled over on the "b" line. You still report the gross amount on the "a" line, so the IRS can match the form.

Combinations: Table 1 allows 4, B and K with G. G and 4 is a direct rollover for a nonspouse designated beneficiary. G and B is a designated Roth account rolled to another designated Roth account.

Worked example

Priya, age 52, leaves her job and has her 401(k) balance of $80,000 sent straight to a traditional IRA. Her form shows $80,000 in box 1, $0 in box 2a and code G. She enters $80,000 on line 4a, -0- on 4b and checks the rollover box on line 4c. Had the money gone to a Roth IRA instead, box 2a would show the taxable amount and she would owe regular tax on it.

Where this code sits in the full table

This page covers one row of the IRS guide. The full 1099-R distribution codes lookup lets you search every code, and the neighbors of code G are worth a look: 1, 7, Q, 2, 8, J, T, B.

Sources

Retrieved November 1, 2026.

• IRS, Instructions for Forms 1099-R and 5498 (2026): Table 1, Guide to Distribution Codes, and the box 7a, box 2a and Specific Instructions text on code G.
• IRS, Instructions for Form 5329 (2025): Part I, additional tax on early distributions, the exception list (01 to 23) and Roth IRA distribution rules. This is the tax year 2025 edition, the latest read; the 2026 edition is published later.
• IRS, Instructions for Form 1040 (2025): Where IRA, pension and rollover amounts are reported.

Form 1099-R changes for 2026: box 7 becomes box 7a, and the IRS adds boxes 7b, 7c and 7d. On forms for earlier years the code is in box 7.