Keep the pre-tax, Roth, after-tax and employer money in your Intel 401(k) clearly separated. Confirm which amounts you can convert, check the yearly limits and keep records that show where each type of money ends up.
Source map
Four kinds of money, and different rules for each
Your Intel plan includes pre-tax deferrals, designated Roth contributions and after-tax contributions, and your statements should show these sources separately, together with employer amounts and earnings. A statement that shows only the total balance cannot support a conversion or rollover decision.
The key split: your after-tax basis has already been included in income, but its earnings generally have not. Any conversion or distribution must account for both — which is exactly what the transaction choices below turn on.
Conversion choices
Inside the plan or out — and why the mechanics decide
An in-plan Roth rollover moves eligible amounts to the designated Roth account within the plan. A permitted distribution may instead send your after-tax basis to a Roth IRA and the associated pre-tax amounts to a traditional destination, when the rules are satisfied.
Two cautions. Earnings that accumulated before a conversion may create taxable income, and the recordkeeper’s current process, eligible sources and tax reporting control what actually happens — never improvise split checks without written instructions.
Before setting the contribution side of this machine, check the limits.
Contribution planning
The overall limit counts more than your salary deferrals
The IRS annual-addition limit generally counts elective deferrals, after-tax contributions and employer contributions. The regular deferral limit is separate, and eligible catch-up contributions receive separate treatment.
Recheck your totals after bonuses, match changes or a midyear job change, and leave room for expected employer contributions. Then make sure the paper trail survives your exit — the last piece.
When leaving Intel
How to keep the source breakdown intact through a rollover
Request a source-level statement before any distribution. Confirm where the basis, earnings, Roth amounts and employer money will be sent and how each check will be titled.
Retain the Forms 1099-R, transaction confirmations and receiving-account statements. An advisor can coordinate the accounts, but the tax reporting should be reviewed by a tax professional.
Paper the trail
Document every step so the tax treatment survives
Keep the source-level statements, transaction confirmations and Forms 1099-R long after the transfer. The goal is not merely moving money into an account labeled Roth — it is being able to show which dollars were already taxed, what taxable earnings were converted and where every part of the distribution landed.
Use this as preparation, not as individualized advice — your current plan documents control which sources can move where, and a tax professional should reconcile the reporting.
- Download a statement showing every contribution source
- Confirm your after-tax basis and its associated earnings
- Choose an in-plan conversion or a permitted rollover path
- Coordinate the destinations before requesting the distribution
- Reconcile the confirmations and Form 1099-R with your tax professional
Frequently asked questions
Questions employees ask next
Is Intel after-tax 401(k) money Roth?
No. After-tax contributions and designated Roth contributions are distinct sources even though both use after-tax dollars.
Are earnings on after-tax 401(k) contributions tax-free?
Not automatically. Earnings generally remain pre-tax unless converted, and a conversion may create taxable income.
Can after-tax basis go to a Roth IRA?
IRS rollover rules can permit coordinated destinations for after-tax and pre-tax amounts, but you must follow plan procedures and the transaction details.
Primary sources
What this guide is based on
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