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srivatsann
Mar 16, 2014, 11:32 PM
Sorry for cross-posting in the taxes forum. I had posted in the retirement forum but no response so far.

In 2012, I transferred from US to India and am working for the same company from India. Initially my employer's 401(k) plan administrator said that I cannot rollover 401(k) to IRA since I would be employed in the same company. They also mentioned that I won't be able to contribute to 401(k), cannot take loan as I won't be an US employee.

After the transfer, 401(k) custodian called me and advised that I can rollover from 401(k) to IRA since I am no longer employed in the US and avail better investment options. So I did a direct rollover in 2013. I also did some early withdrawal in 2013 for meeting immediate financial requirements.

Earlier this month, my company has informed that this rollover was allowed inadvertently and I should return the money that I rolled over to IRA. Since I did an early withdrawal from the IRA in 2013, I cannot return all that was rolled over.

1) How will the amount I rolled over to IRA be treated? Would that be considered as a distribution?
2) If that is a distribution, then would I owe tax + penalty for the entire distribution and hence pay higher taxes for 2013?
3) If I have to pay tax for the entire rollover money, then will I be able to take the money out from my IRA custodian without having to pay extra tax? If I have to pay penalty and tax again for taking money from IRA, then it would amount to double tax + penalty.

Thanks in advance

AtlantaTaxExpert
Mar 16, 2014, 11:41 PM
1) From a tax standpoint, the rollover was legal in my opinion. Hence, from the IRS' standpoint, it IS a valid rollover and will NOT be taxed as a distribution. Now, the COMPANY may have to pay a fine for allowing you to rollover the money, but that is NOT your concern.

Taxes will be due on the early withdrawal you DID do, but NOT on the rollover.

srivatsann
Mar 17, 2014, 12:04 AM
Thanks for clarifying. I understand the taxes and penalty on early withdrawal.

I got two messages from my company and they were contradicting each other. That confused me a lot. Now I understand the scenario well.

Regards

AtlantaTaxExpert
Mar 17, 2014, 12:08 AM
Glad to help!