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  • According to Pub 590b, Roth IRA distributions are generally of direct contributions first (which of course are tax-free) and then the rollover contributions in the order in which they went into the Roth IRA. So it is possible that the entire distribution from the Roth IRA will be of direct contributions and not of the rollover amount. The last sentence is the most important one: in-service rollovers of 401(k) money into IRAs of any flavor are not allowed by almost all 401(k) plans. Absent this, lots of people would roll over 401(k) money regularly to avoid the high fees (continued) Commented Aug 13, 2019 at 16:36
  • ...(continued) and restricted investment choices (not to mention generally poor investment choices) that so many 401(k) plans have. Commented Aug 13, 2019 at 16:42
  • @DilipSarwate Check out irs.gov/instructions/i8606#idm140149373733856: "Increase the amount on line 22 by any amount rolled in from a designated Roth account that is treated as investment in the contract." So it sounds like Roth 401(k) contributions, rolled over, become Roth IRA contributions. That also explains why Form 1099-R gives this information in Box 5; if it all counted as a rollover contribution then this would be irrelevant. Commented Aug 13, 2019 at 17:18