26 U.S.C. § 408A

Inflation Adjusted Items for Certain Years

section 1 of this titlesection 401 of this titleFor inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under and Internal Revenue Notices listed in a table under .

Editorial Notes

Amendments

Pub. L. 117–328, § 401(b)(5)2022—Subsec. (c)(2)(A). , struck out “(d)(1) or” before “(g) of such section”.

Pub. L. 117–328, § 126(b)(2)(B)Subsec. (c)(3)(E). , added subpar. (E).

Pub. L. 117–328, § 126(b)(2)(A)Subsec. (c)(5)(B). , designated existing provisions as cl. (i), inserted heading, and added cl. (ii).

Pub. L. 117–328, § 601(d)Subsec. (d)(2)(B). , inserted “, or employer in the case of a simple retirement account (as defined in section 408(p)) or simplified employee pension (as defined in section 408(k)),” after “individual’s spouse”.

Pub. L. 117–328, § 126(b)(1)(C)Subsec. (e)(1). , inserted at end of concluding provisions “The earnings and contributions of any qualified tuition program from which a qualified rollover contribution is made under subparagraph (C) shall be treated in the same manner as the earnings and contributions of a Roth IRA from which a qualified rollover contribution is made under subparagraph (A).”

Pub. L. 117–328, § 126(b)(1)(A)Subsec. (e)(1)(C). , (B), added subpar. (C).

Pub. L. 117–328, § 601(c)(2)Subsec. (e)(3). , added par. (3).

Pub. L. 117–328, § 601(a)Subsec. (f). , struck out subsec. (f). Text read as follows: “For purposes of this section—

“(1) a simplified employee pension or a simple retirement account may not be designated as a Roth IRA; and

“(2) contributions to any such pension or account shall not be taken into account for purposes of subsection (c)(2)(B).”

Pub. L. 116–942019—Subsec. (c)(4) to (7). redesignated pars. (5) to (7) as (4) to (6), respectively, and struck out former par. (4). Prior to amendment, text of par. (4) read as follows: “Contributions to a Roth IRA may be made even after the individual for whom the account is maintained has attained age 70½.”

Pub. L. 115–141, § 401(a)(77)2018—Subsec. (d)(3)(B). , inserted period at end.

Pub. L. 115–141, § 401(a)(78)Subsec. (e)(2)(B). , substituted “subparagraph (A)” for “the subparagraph (A)”.

Pub. L. 115–97, § 11002(d)(1)(W)2017—Subsec. (c)(3)(D)(ii). , substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.

Pub. L. 115–97, § 13611(a)Subsec. (d)(6)(B)(iii). , added cl. (iii).

Pub. L. 110–458, § 108(d)(1)2008—Subsec. (c)(3)(B). , in introductory provisions, struck out second “an” before “eligible” and “other than a Roth IRA” before “during any taxable year”, and inserted as concluding provisions “This subparagraph shall not apply to a qualified rollover contribution from a Roth IRA or to a qualified rollover contribution from a designated Roth account which is a rollover contribution described in section 402A(c)(3)(A).”

Pub. L. 110–458, § 108(h)(1)Subsec. (c)(3)(C), (E). , redesignated subpar. (C) relating to inflation adjustment as subpar. (E).

Pub. L. 110–458, § 108(d)(2)Subsec. (d)(3)(B). , struck out “(other than a Roth IRA)” after “section 402(c)(8)(B))” and inserted at end “This paragraph shall not apply to a distribution which is a qualified rollover contribution from a Roth IRA or a qualified rollover contribution from a designated Roth account which is a rollover contribution described in section 402A(c)(3)(A)”.

Pub. L. 110–245, § 109(b)section 824(a) of Pub. L. 109–280Subsec. (e). , amended subsec. (e), as in effect after amendment by , by amending text generally. Prior to amendment, text read as follows: “For purposes of this section, the term ‘qualified rollover contribution’ means a rollover contribution—

“(1) to a Roth IRA from another such account,

“(2) from an eligible retirement plan, but only if—

“(A) in the case of an individual retirement plan, such rollover contribution meets the requirements of section 408(d)(3), and

“(B) in the case of any eligible retirement plan (as defined in section 402(c)(8)(B) other than clauses (i) and (ii) thereof), such rollover contribution meets the requirements of section 402(c), 403(b)(8), or 457(e)(16), as applicable.

For purposes of section 408(d)(3)(B), there shall be disregarded any qualified rollover contribution from an individual retirement plan (other than a Roth IRA) to a Roth IRA.”

Pub. L. 110–245, § 109(a)section 824(a) of Pub. L. 109–280, amended subsec. (e), as in effect before amendment by , by reenacting heading without change and amending text to read as follows: “For purposes of this section—

In general“(1) .—The term ‘qualified rollover contribution’ means a rollover contribution to a Roth IRA from another such account, or from an individual retirement plan, but only if such rollover contribution meets the requirements of section 408(d)(3). Such term includes a rollover contribution described in section 402A(c)(3)(A). For purposes of section 408(d)(3)(B), there shall be disregarded any qualified rollover contribution from an individual retirement plan (other than a Roth IRA) to a Roth IRA.

Military death gratuity.—“(2)

In generalsection 1477 of title 10section 1967 of title 38“(A) .—The term ‘qualified rollover contribution’ includes a contribution to a Roth IRA maintained for the benefit of an individual made before the end of the 1-year period beginning on the date on which such individual receives an amount under , United States Code, or of such Code, with respect to a person, to the extent that such contribution does not exceed—

“(i) the sum of the amounts received during such period by such individual under such sections with respect to such person, reduced by

“(ii) the amounts so received which were contributed to a Coverdell education savings account under section 530(d)(9).

Annual limit on number of rollovers not to apply“(B) .—Section 408(d)(3)(B) shall not apply with respect to amounts treated as a rollover by subparagraph (A).

Application of section“(C) 72.—For purposes of applying section 72 in the case of a distribution which is not a qualified distribution, the amount treated as a rollover by reason of subparagraph (A) shall be treated as investment in the contract.” See 2006 Amendment note below.

Pub. L. 109–222, § 512(a)(1)2006—Subsec. (c)(3)(B). , redesignated subpar. (C) as (B) and struck out former subpar. (B). Prior to amendment, text read as follows: “A taxpayer shall not be allowed to make a qualified rollover contribution to a Roth IRA from an individual retirement plan other than a Roth IRA during any taxable year if, for the taxable year of the distribution to which such contribution relates—

“(i) the taxpayer’s adjusted gross income exceeds $100,000, or

“(ii) the taxpayer is a married individual filing a separate return.

This subparagraph shall not apply to a qualified rollover contribution from a Roth IRA or to a qualified rollover contribution from a designated Roth account which is a rollover contribution described in section 402A(c)(3)(A).” See Effective Date of 2006 Amendment note below.

Pub. L. 109–280, § 824(b)(1), substituted “eligible retirement plan” for “IRA” in heading and “an eligible retirement plan (as defined by section 402(c)(8)(B))” for “individual retirement plan” in introductory provisions. See Effective Date of 2006 Amendment note below.

Pub. L. 109–222, § 512(a)(2)Subsec. (c)(3)(B)(i). , substituted “except that any amount included in gross income under subsection (d)(3) shall not be taken into account, and” for “except that—

“(I) any amount included in gross income under subsection (d)(3) shall not be taken into account; and

“(II) any amount included in gross income by reason of a required distribution under a provision described in paragraph (5) shall not be taken into account for purposes of subparagraph (B)(i), and”.

Pub. L. 109–222, § 512(a)(1)Subsec. (c)(3)(C). , redesignated subpar. (D), relating to marital status, as (C). Former subpar. (C) redesignated (B). See Effective Date of 2006 Amendment note below.

Pub. L. 109–280, § 833(c), added subpar. (C) relating to inflation adjustment.

Pub. L. 110–458, § 108(h)(2)Subsec. (c)(3)(D), (E). , redesignated subpar. (E) as (D) and substituted “subparagraph (B)(ii)” for “subparagraph (C)(ii)”.

Pub. L. 109–280, § 824(b)(2)(E)Subsec. (d)(3). , substituted “an eligible retirement plan” for “an IRA” in heading.

Pub. L. 109–280, § 824(b)(2)(A)Subsec. (d)(3)(A). , substituted “sections 402(c), 403(b)(8), 408(d)(3), and 457(e)(16)” for “section 408(d)(3)” in introductory provisions.

Pub. L. 109–222, § 512(b)(1)January 1, 1999Subsec. (d)(3)(A)(iii). , amended cl. (iii) generally. Prior to amendment, cl. (iii) read as follows: “unless the taxpayer elects not to have this clause apply for any taxable year, any amount required to be included in gross income for such taxable year by reason of this paragraph for any distribution before , shall be so included ratably over the 4-taxable year period beginning with such taxable year.”

Pub. L. 109–280, § 824(b)(2)(B)Subsec. (d)(3)(B). , substituted “eligible retirement plan (as defined by section 402(c)(8)(B))” for “individual retirement plan”.

Pub. L. 109–280, § 824(b)(2)(C)Subsec. (d)(3)(D). , (D), substituted “persons subject to section 6047(d)(1), or all of the foregoing persons” for “or both” and inserted “or 6047” after “408(i)”.

Pub. L. 109–222, § 512(b)(2)(B)Subsec. (d)(3)(E). , substituted “2-year” for “4-year” in heading.

Pub. L. 109–222, § 512(b)(2)(A)Subsec. (d)(3)(E)(i). , amended cl. (i) generally. Prior to amendment, text read as follows:

In general“(I) .—The amount required to be included in gross income for each of the first 3 taxable years in the 4-year period under subparagraph (A)(iii) shall be increased by the aggregate distributions from Roth IRAs for such taxable year which are allocable under paragraph (4) to the portion of such qualified rollover contribution required to be included in gross income under subparagraph (A)(i).

Limitation on aggregate amount included“(II) .—The amount required to be included in gross income for any taxable year under subparagraph (A)(iii) shall not exceed the aggregate amount required to be included in gross income under subparagraph (A)(iii) for all taxable years in the 4-year period (without regard to subclause (I)) reduced by amounts included for all preceding taxable years.”

Pub. L. 109–280, § 824(a)Pub. L. 109–280, § 824(a)Pub. L. 110–245, § 109(a)Subsec. (e). , reenacted heading without change and amended text of subsec. (e) generally. Prior to amendments by , and , text read as follows: “For purposes of this section, the term ‘qualified rollover contribution’ means a rollover contribution to a Roth IRA from another such account, or from an individual retirement plan, but only if such rollover contribution meets the requirements of section 408(d)(3). For purposes of section 408(d)(3)(B), there shall be disregarded any qualified rollover contribution from an individual retirement plan (other than a Roth IRA) to a Roth IRA.” See 2008 Amendment note above.

Pub. L. 107–162001—Subsec. (e). inserted “Such term includes a rollover contribution described in section 402A(c)(3)(A).” after first sentence.

Pub. L. 105–206, § 6005(b)(1)1998—Subsec. (c)(3)(A). , substituted “shall not exceed an amount equal to the amount determined under paragraph (2)(A) for such taxable year, reduced” for “shall be reduced” in introductory provisions.

Pub. L. 105–206, § 6005(b)(2)(A)Subsec. (c)(3)(A)(ii). , inserted “or a married individual filing a separate return” after “joint return”.

Pub. L. 105–206, § 6005(b)(2)(B)(i)Subsec. (c)(3)(B). , inserted “, for the taxable year of the distribution to which such contribution relates” after “if” in introductory provisions.

Pub. L. 105–206, § 6005(b)(2)(B)(ii)Subsec. (c)(3)(B)(i). , struck out “for such taxable year” after “gross income”.

Pub. L. 105–206, § 7004(a)Subsec. (c)(3)(C)(i). , amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “adjusted gross income shall be determined in the same manner as under section 219(g)(3), except that any amount included in gross income under subsection (d)(3) shall not be taken into account, and”.

Pub. L. 105–206, § 6005(b)(2)(C), struck out “and the deduction under section 219 shall be taken into account” after “taken into account”.

Pub. L. 105–277Subsec. (c)(3)(C)(i)(II). substituted “, and” for period at end.

Pub. L. 105–206, § 6005(b)(5)(B)Subsec. (d)(1). , substituted “Exclusion” for “General rules” in heading and amended text generally. Prior to amendment, text read as follows:

Exclusions from gross income“(A) .—Any qualified distribution from a Roth IRA shall not be includible in gross income.

Nonqualified distributions“(B) .—In applying section 72 to any distribution from a Roth IRA which is not a qualified distribution, such distribution shall be treated as made from contributions to the Roth IRA to the extent that such distribution, when added to all previous distributions from the Roth IRA, does not exceed the aggregate amount of contributions to the Roth IRA.”

Pub. L. 105–206, § 6005(b)(3)(A)Subsec. (d)(2)(B). , added subpar. (B) and struck out heading and text of former subpar. (B). Text read as follows: “A payment or distribution shall not be treated as a qualified distribution under subparagraph (A) if—

“(i) it is made within the 5-taxable year period beginning with the 1st taxable year for which the individual made a contribution to a Roth IRA (or such individual’s spouse made a contribution to a Roth IRA) established for such individual, or

“(ii) in the case of a payment or distribution properly allocable (as determined in the manner prescribed by the Secretary) to a qualified rollover contribution from an individual retirement plan other than a Roth IRA (or income allocable thereto), it is made within the 5-taxable year period beginning with the taxable year in which the rollover contribution was made.”

Pub. L. 105–206, § 6005(b)(3)(B)Subsec. (d)(2)(C). , added subpar. (C).

Pub. L. 105–206, § 6005(b)(4)(A)January 1, 1999Subsec. (d)(3)(A). , added cl. (iii) and concluding provisions and struck out former cl. (iii) which read as follows: “in the case of a distribution before , any amount required to be included in gross income by reason of this paragraph shall be so included ratably over the 4-taxable year period beginning with the taxable year in which the payment or distribution is made.”

Pub. L. 105–206, § 6005(b)(6)(B)Subsec. (d)(3)(D). , redesignated subpar. (E) as (D) and struck out heading and text of former subpar. (D). Text read as follows: “If, no later than the due date for filing the return of tax for any taxable year (without regard to extensions), an individual transfers, from an individual retirement plan (other than a Roth IRA), contributions for such taxable year (and any earnings allocable thereto) to a Roth IRA, no such amount shall be includible in gross income to the extent no deduction was allowed with respect to such amount.”

Pub. L. 105–206, § 6005(b)(6)(B)Subsec. (d)(3)(E). , redesignated subpar. (F) as (E). Former subpar. (E) redesignated (D).

Pub. L. 105–206, § 6005(b)(6)(B)Subsec. (d)(3)(F). , redesignated subpar. (G) as (F). Former subpar. (F) redesignated (E).

Pub. L. 105–206, § 6005(b)(4)(B), added subpar. (F).

Pub. L. 105–206, § 6005(b)(6)(B)Subsec. (d)(3)(G). , redesignated subpar. (G) as (F).

Pub. L. 105–206, § 6005(b)(4)(B), added subpar. (G).

Pub. L. 105–206, § 6005(b)(5)(A)Subsec. (d)(4). , substituted “Aggregation and ordering rules” for “Coordination with individual retirement accounts” in heading and amended text generally. Prior to amendment, text read as follows: “Section 408(d)(2) shall be applied separately with respect to Roth IRAs and other individual retirement plans.”

Pub. L. 105–206, § 6005(b)(6)(A)Subsec. (d)(6). , added par. (6).

Pub. L. 105–206, § 6005(b)(7)Subsec. (d)(7). , added par. (7).

Pub. L. 105–206, § 6005(b)(9)Subsec. (f). , added subsec. (f).

Statutory Notes and Related Subsidiaries

Effective Date of 2022 Amendment

Pub. L. 117–328, div. T, title I, § 126(d)Dec. 29, 2022136 Stat. 5317

section 401(b)(5) of Pub. L. 117–328Pub. L. 116–94section 401(c) of Pub. L. 117–328section 72 of this titleAmendment by effective as if included in the section of div. O of to which the amendment relates, see , set out as a note under .

Pub. L. 117–328Dec. 31, 2022section 601(e) of Pub. L. 117–328section 402 of this titleAmendment by section 601(a), (c)(2), (d) of applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 2019 Amendment

Pub. L. 116–94Dec. 31, 2019section 107(d)(1) of div. O of Pub. L. 116–94section 219 of this titleAmendment by applicable to contributions made for taxable years beginning after , see , set out in a note under .

Effective Date of 2017 Amendment

section 11002(d)(1)(W) of Pub. L. 115–97Dec. 31, 2017section 11002(e) of Pub. L. 115–97section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Pub. L. 115–97, title I, § 13611(b)Dec. 22, 2017131 Stat. 2165

Effective Date of 2008 Amendment

Pub. L. 110–458, title I, § 108(h)(2)Dec. 23, 2008122 Stat. 5109December 31, 2009, , , amended this section “[i]n the case of taxable years beginning after ”.

Pub. L. 110–458Pub. L. 109–280section 112 of Pub. L. 110–458section 72 of this titleAmendment by effective as if included in the provisions of to which the amendment relates, except as otherwise provided, see , set out as a note under .

Pub. L. 110–245, title I, § 109(d)June 17, 2008122 Stat. 1633

Effective Date of 2006 Amendment

Pub. L. 109–280, title VIII, § 824(b)(1)Aug. 17, 2006120 Stat. 998Pub. L. 109–222, , , provided that the amendment made by section 824(b)(1) amends this section as in effect before the Tax Increase Prevention and Reconciliation Act of 2005, . See below.

Pub. L. 109–280, title VIII, § 824(c)Aug. 17, 2006120 Stat. 999

section 833(c) of Pub. L. 109–280section 833(d) of Pub. L. 109–280section 25B of this titleAmendment by applicable to taxable years beginning after 2006, see , set out as a note under .

Pub. L. 109–222, title V, § 512(c)May 17, 2006120 Stat. 366

Effective Date of 2001 Amendment

Pub. L. 107–16Dec. 31, 2005section 617(f) of Pub. L. 107–16section 402 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 1998 Amendments

Pub. L. 105–277Pub. L. 105–206section 4002(k) of Pub. L. 105–277section 1 of this titleAmendment by effective as if included in the provision of the Internal Revenue Service Restructuring and Reform Act of 1998, , to which such amendment relates, see , set out as a note under .

Pub. L. 105–206Pub. L. 105–34section 6024 of Pub. L. 105–206section 1 of this titleAmendment by section 6005(b)(1)–(7), (9) of effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates, see , set out as a note under .

Pub. L. 105–206, title VII, § 7004(b)July 22, 1998112 Stat. 833

Effective Date

Dec. 31, 1997section 302(f) of Pub. L. 105–34section 219 of this titleSection applicable to taxable years beginning after , see , set out as an Effective Date of 1997 Amendment note under .

Rollover of Amounts Received in Airline Carrier Bankruptcy to Roth IRAs

Pub. L. 110–458, title I, § 125Dec. 23, 2008122 Stat. 5115