Updated for 2026 · IRS Notice 2026-13

IRS Rollover Rules & Retirement Compliance Guides

Independent, expert-reviewed guidance on 401(k), IRA, TSP, pension, and Precious Metal IRA rollovers — based on IRC §402, §408, and IRS Notice 2026-13. Not affiliated with the IRS or any advisor.

View Rollover Rules by Account →Precious Metals Compliance →

⚖IRC §402 · §408 · §408(m)(3)

📋IRS Notice 2026-13 (SECURE 2.0)

🏛McNulty v. Commissioner (2021)

📄Form 1099-R · Form 5498 · Form 1040

Complete Rollover & Compliance Library

Select your account type or rollover scenario below to access detailed, step-by-step guidance based on current IRS regulations.

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After a Life Event

What to do with your retirement account after leaving a job, retiring, or experiencing a qualifying event.

→401(k) after leaving a job →IRA after retirement →TSP after federal service →403(b) after changing jobs →View All Rollover Guides →

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Rollover Methods

Direct rollover vs. indirect rollover — rules, risks, the 20% withholding trap, and how to avoid the 60-day deadline.

→Direct rollover rules for 401(k)→Indirect Rollover →Trustee Transfer →Direct Rollover →View All Rollover Methods →

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Rollover Tax Topics

Tax reporting for rollovers — pro-rata rule, Roth conversion taxation, withholding, and Form 1040 line routing.

→Tax reporting of a Roth IRA rollover →Pro-rata rule for IRA rollovers →Withholding rules for 401(k)→Roth conversion tax rules →View All Tax Guides →

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IRS Form Guides

How to report your rollover on Form 1099-R, Form 5498, and Form 1040 — Line 4 vs. Line 5 routing explained.

→401(k) rollover — Form 1099-R →IRA rollover — Form 5498 →TSP rollover — Form 1040 →Roth IRA — Form 1099-R →View All Form Guides →

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1099-R Distribution Codes

What every Box 7 distribution code means — G, H, 1, 2, 7 — and how each affects your tax return and AUR flag risk.

→Code G — Direct rollover →Code 1 — Early distribution →Code 7 — Normal distribution →Code 2 — Early, Exception →View All Code Guides →

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Age-Based Rules

How rollover rules change at 55, 59½, 60–63 (Super Catch-Up), 62, and 73 (RMD). Penalties, exceptions, and 2026 updates.

→401(k) rules at age 59½ →IRA rules — RMD at 73 →SIMPLE IRA — 2-year rule →401(k) Super Catch-Up 60–63 →View All Age-Based Rules →

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Rollover Timelines

How long rollovers actually take — processing time, settlement, approval windows, and the 60-day clock visualized.

→401(k) rollover processing time →Traditional IRA rollover timeline →Roth IRA settlement time →TSP rollover approval time →View All Timeline Guides →

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Precious Metal IRA Rollovers

Can you roll over your retirement account into a Gold, Silver, Platinum, or Palladium IRA? IRS rules, approved coins, storage.

→401(k) into Gold IRA →Traditional IRA into Silver IRA →TSP into Platinum IRA →SIMPLE IRA into Palladium IRA →View All Metal Rollovers →

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IRS Rules — Precious Metal IRAs

IRS fineness standards, approved coins, prohibited products, home-storage prohibition (McNulty 2021), and tax treatment.

→IRS rules — Gold IRA →IRS rules — Silver IRA →IRS rules — Platinum IRA →IRS rules — Palladium IRA →View All Metal Rules →

Direct vs. Indirect Rollovers

Direct Rollover (Recommended)

Funds move directly from one plan to the custodian — no 20% withholding, no 60-day clock, no taxable distribution risk. Always the safer method.

Indirect Rollover (Risky)

Funds are distributed to you first. You have 60 days to redeposit into a qualifying plan. Employers withhold 20% for taxes — you must cover the gap out-of-pocket to avoid a taxable shortfall.

IRS Form Quick Reference

Form 1099-R
Reports retirement distributions and rollovers. Box 7 distribution code determines how it flows to your 1040 (Line 4 for IRAs; Line 5 for employer plans).
Form 5498
Confirms rollover receipt at the IRA custodian. Issued by May 31 — after tax filing, so save it with your records.
Form 1040 — Line 4 vs. Line 5
IRA distributions → Line 4a/4b. Employer plan distributions → Line 5a/5b. Incorrect routing triggers AUR data-mismatch flags.

Precious Metal IRA Compliance Center

IRC §408(m)(3) governs physical gold, silver, platinum, and palladium in IRAs — with strict fineness standards, mandatory IRS-approved depository storage, and Tax Court-tested rules against home storage schemes.

⚖ McNulty v. Commissioner (2021) · IRS Announcement 2023-10 · IRC §408(a) — Home storage = full IRA disqualification

Editorial Methodology

RolloverGuidance.com publishes independent educational content based on IRC §402, §408, §408(m)(3), IRS Publications 590-A/590-B, Department of Labor ERISA guidance, and IRS Notice 2026-13 (SECURE 2.0 Safe Harbor). Content is reviewed against current IRS regulatory releases and Tax Court decisions including McNulty v. Commissioner (157 T.C. No. 10, 2021).

Legal Disclaimer

Information on this site is for educational purposes only. RolloverGuidance.com is not affiliated with the IRS, the Department of Labor, any SDIRA custodian, or any precious metals dealer. This is not tax, legal, or investment advice. Consult a fee-only fiduciary advisor before making rollover decisions.