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1099-Q Box 4a and 4b: Trustee-to-Trustee Transfers

Updated September 29, 2026. Quick answer: Box 4a on Form 1099-Q is checked when a distribution moved directly from one account to another, such as one 529 plan to another or to an ABLE account. Box 4b is checked for a direct transfer from a 529 plan to a Roth IRA.

Related 1099 box explainers: 1099-DIV Box 2a to 2f, 1099-INT Box 1 Interest Income and 1099-SA Box 1 Gross Distribution.

What the two checkboxes mean

The instructions say: “Check box 4a if the distribution was made directly (trustee-to-trustee transfer) from one QTP to another, or from a QTP to an ABLE account.” And: “Check box 4b if the distribution was made directly (trustee-to-trustee transfer) from a QTP to a Roth IRA maintained for the benefit of the QTP beneficiary.” The 1099-Q instructions read here are the April 2025 revision, which the IRS marks for use for tax year 2025 and later until a superseding revision is issued. A QTP is a qualified tuition program, the technical name for a 529 plan.

What the IRS says was new

The revision lists this among its changes: “New checkbox 4b. Box 4 now has two checkboxes, 4a to report trustee-to-trustee transfers and 4b to report a QTP to a Roth IRA transfer.” For the ABLE route it says “Taxpayers may now roll over limited funds from a qualified tuition program (QTP) to an Achieving a Better Life Experience (ABLE) account within 60 days of the distribution. Report these by checking box 4a and using distribution code 1 in box 7.”

A transfer gets its own form

“You should file a separate Form 1099-Q for any trustee-to-trustee transfer.” For a transfer between two qualified programs the instructions add a timing rule: “In a trustee-to-trustee transfer between qualified education programs, the distributing program must provide you with a statement reporting the earnings portion of the distribution within 30 days of the distribution or by January 10, whichever is earlier.”

What this form does not decide

These instructions tell the payer how to check a box. They do not set the eligibility conditions or the dollar limits for a 529 to Roth IRA or 529 to ABLE move. Those are worked through on the 529 to Roth 15-year rule page and the ABLE account page.

Common mistakes

  • Reading Box 3 as the transfer box. Box 3 is basis; the transfer boxes are 4a and 4b.
  • Assuming the checkbox itself makes a transfer eligible. It only reports how the money moved.
  • Expecting one form for a transfer plus a separate withdrawal. The instructions call for a separate Form 1099-Q for the transfer.

Related: 1099-Q Boxes 1, 2 and 3: Gross, Earnings and Basis, 1099-Q Box 7 Distribution Codes 1 to 6 Explained, the 529 to Roth 15-year rule, and ABLE accounts.

Every box in one place: the 1099-SA and 1099-Q boxes table. If your withdrawal came from an IRA or 401(k), see the Form 1099-R Box 7 codes.

Figures verified against the IRS Instructions for Form 1099-Q (Rev. April 2025) and the IRS About Form 1099-Q page, with the revision line of the 1099-SA and 5498-SA instructions, on September 30, 2026.

Sources

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Source: the IRS instructions for the filer of each form, read at irs.gov on September 29, 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.