Upon leaving a teacher position, we rolled over 414(h) contributions to an IRA. The money was sent directly to the IRA and no taxes are due.

My question is does the transaction need to be reported on 1040 Line 16? The instructions specifically indicate 401(k), 403(b), and 457(b). However, they do not mention 414(h). Additionally, we did not receive a 1099-R.

1 Answer 1


The instructions do specifically mention them, but not as exclusive plans.

Pension and annuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans.

The instructions also mention this:

An eligible retirement plan is a governmental plan that is a qualified trust or a section 403(a), 403(b), or 457(b) plan.

414(h) plans are "qualified" plans. Employee contribution to a 414(h) plan is qualified under 403(b). Report it there and mark it as "Rollover".

Talk to a licensed (EA/CPA licensed in your state) professional when in doubt.


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