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Form 1099-R Boxes 10 and 11: IRR and First Roth Year

Updated October 17, 2026. Quick answer: Box 10 is captioned “Amount allocable to IRR within 5 years” and box 11 is captioned “1st year of desig. Roth contrib.”. For box 10 the recipient instructions say “see the Instructions for Form 5329 and Pub. 575”. For box 11 they say “The first year you made a contribution to the designated Roth account reported on this form is shown in this box.”

What boxes 10 and 11 are

The form prints the captions “Amount allocable to IRR within 5 years” and “1st year of desig. Roth contrib.”. Code B in box 7 is explained on the code B page. The wider box-by-box guide is at Form 1099-R boxes explained.

Box 10: the amount allocable to an IRR

The recipient instructions are short: “If an amount is reported in this box, see the Instructions for Form 5329 and Pub. 575.” The payer instructions define the term: “An IRR is a rollover within a retirement plan to a designated Roth account in the same plan.”

The payer instructions then say what is entered: “Enter 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.” They also say: “Do not complete this box if an exception under section 72(t) applies.” And they add: “For further guidance on determining amounts allocable to an IRR, see Notice 2010-84, Q/A-13.”

The Form 5329 pointer

The payer instructions also say: “The distribution of an amount allocable to the taxable amount of an IRR, made within the 5-year period beginning with the first day of the participant’s tax year in which the rollover was made, is treated as includible in gross income for purposes of applying section 72(t) to the distribution.”

The code table for box 7 repeats the pointer. Beside code B the table says “If code B is in box 7 and an amount is reported in box 10, see the Instructions for Form 5329.” Form 5329 is explained on the Form 5329 page. The early withdrawal penalty exceptions are collected on the early withdrawal penalty exceptions page.

Box 11: the first year of the designated Roth account

The recipient instructions for box 11 read: “The first year you made a contribution to the designated Roth account reported on this form is shown in this box.” The box 5 instructions mention it too: “If the amount shown is your basis in a designated Roth account, the year you first made contributions to that account may be entered in box 11”. Box 5 is covered on the box 5 page.

The payer instructions describe the entry as “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.”

How the payer instructions list the Roth boxes together

One payer instruction lays out the whole Roth account entry: “If you are making a distribution from a designated Roth account, enter the gross distribution in box 1, the taxable portion of the distribution in box 2a, the basis included in the distributed amount in box 5, any amount allocable to an IRR made within the previous 5 years (unless an exception to section 72(t) applies) in box 10, and the first year of the 5-tax-year period for determining qualified distributions in box 11.” The passage ends: “Also, enter the applicable code(s) in box 7.” Box 1 is on the box 1 page, box 2a is on the box 2a page, and box 5 is on the box 5 page. A page on a wrong 1099-R is the page on a wrong 1099-R.

The payer instructions also say: “A separate Form 1099-R must be used to report the total annual distribution from a designated Roth account.”

The IRS filer examples for box 11

The payer instructions work two examples of a designated Roth account distribution. The list for the first example includes “Box 7, Code B” and “The first year of the 5-tax-year period in box 11.” The second example begins “Using the same facts as in the example above, except that the distribution was a direct rollover to a Roth IRA, the issuer would report on Form 1099-R:” and its list includes “Box 7, Code H” and the same box 11 line. Code H is covered on the code H page.

Where to go next

Related pages are the Roth conversion taxes page and the 401(k) withdrawal rules page. The other boxes in the 1099-R family are indexed at Form 1099-R boxes explained, and the state and local boxes are on the boxes 14 to 19 page.

Edition and box numbers

The primary read for this page is the 2025 edition of Form 1099-R, the form received in early 2026 for tax year 2025. The 2026 edition was the one irs.gov served as current on 2026-10-17. The recipient sentences for boxes 10 and 11 read the same in both editions, and so do the filer instructions for both boxes. The wording that changed is the box 7 reference: the 2025 form says “If code B is in box 7 and an amount is reported in box 10” while the 2026 form says “If code B is in box 7a and an amount is reported in box 10”. The 2026 instructions say “We renumbered box 7 and the “IRA/SEP/SIMPLE” checkbox to boxes 7a and 7b”. Check the tax year printed on your form and use the box numbers on that form.

Common mistakes

  • Treating box 10 as a Roth IRA conversion amount. The payer instructions define the term narrowly: “An IRR is a rollover within a retirement plan to a designated Roth account in the same plan.”
  • Assuming a blank box 10 means no exceptions apply to you. The payer instructions say “Do not complete this box if an exception under section 72(t) applies.”
  • Reading box 11 as a dollar figure. The payer instructions say “Enter the first year of the 5-tax-year period.”

Related: 1099-R code B, Form 5329, early withdrawal penalty exceptions, Roth conversion taxes, and 401(k) withdrawal rules.

Sources

Read from the IRS documents linked above on October 17, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.

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