Plan Funding

Can I roll over a Roth IRA to a Solo 401(k)?

Updated Jul 23, 20261 min read

Quick answer

No. IRS rules do not permit Roth IRA funds to roll into a Solo 401(k), even if the Solo 401(k) includes a Roth sub-account. A Roth IRA and a Roth 401(k) are distinct account types under the tax code, and the IRS does not allow a rollover between them in this direction.

What can roll into a Solo 401(k) Roth sub-account?

Roth funds from a former employer's Roth 401(k), Roth 403(b), or Roth 457(b) can roll into the Roth sub-account of your Self-Directed Plans Solo 401(k). Pre-tax funds from any eligible employer plan or traditional IRA roll into the pre-tax sub-account. The two sub-accounts must be kept separate and tracked independently.

What to do with your Roth IRA

Your Roth IRA remains a separate plan and can be self-directed independently. If your Roth IRA balance is large enough to merit its own checkbook control structure, a Roth IRA LLC or Roth IRA Trust is the appropriate vehicle. This gives your Roth IRA the same investment flexibility as your Solo 401(k) while adhering to IRS rules regarding rollovers.


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