! — Publication 575 — Pension and Annuity Income

CAUTION

You can’t roll over amounts from your traditional TSP to your Roth TSP. See Pub. 721 for more de- tails.

How to report. Enter the total amount of the distribution before income tax or deductions were withheld on Form 1040, 1040-SR, or 1040-NR, line 5a. This amount should be shown in box 1 of Form 1099-R. From this amount, subtract any contributions (usually shown in box 5 of Form 1099-R) that were taxable to you when made. Enter the remaining amount, even if zero, on Form 1040, 1040-SR, or 1040-NR, line 5b. Check box 1 on Form 1040, 1040-SR, or 1040-NR, line 5c, if you have a rollover, including a direct rollover, from one qualified employer’s plan to another or to an IRA.

Affected item	Result of a payment to you	Result of a direct rollover
Withholding	The payer must withhold 20% of the taxable part.	There is no withholding.
When to report as income	Any taxable part (including the taxable part of any amount withheld) not rolled over is income to you in the year paid.	Any taxable part isn’t income to you until later distributed to you from the new plan or IRA. However, see_Rollovers_ to Roth IRAs for an exception.
Additional tax	If you are under age 591/2, a 10% additional tax may apply to the taxable part (including an amount equal to the tax withheld) that isn’t rolled over.	There is no 10% additional tax. See_Tax_ on Early Distributions.