Can You Really Roll an IRA Into a 401(k)? – Avoid This Mistake + FAQs

Yes, you can roll an IRA into a 401(k) if the plan allows it, and doing so correctly lets you move your retirement savings without taxes or penalties.

Rolling an IRA into a 401(k) – often called a “reverse rollover” – is the process of moving funds from your individual retirement account into an employer-sponsored 401(k) plan.

This maneuver is perfectly legal under IRS rules, but there are important restrictions and steps to follow. By understanding the regulations, benefits, and potential pitfalls, you can decide if this strategy makes sense for your financial situation and execute it without costly errors.

IRS and Federal Law: Can You Legally Roll an IRA into a 401(k)?

The IRS does permit rolling a traditional IRA into a 401(k) under federal tax law. In fact, the process is considered an “eligible rollover distribution” and is generally tax-free when done properly.

The funds go from your IRA (which is an individual retirement arrangement) into your 401(k) (a qualified employer retirement plan) without being treated as a taxable withdrawal, as long as you follow the rules.

However, not every type of IRA can be rolled into a 401(k). Traditional IRAs and SEP IRAs are eligible for rollover into a 401(k). SIMPLE IRAs can also be moved into a 401(k), but only after you’ve had the SIMPLE IRA for at least two years (withdrawing sooner triggers restrictions and a hefty penalty).

On the other hand, Roth IRAs cannot be rolled into a 401(k) (or any other employer plan) under current IRS rules. A Roth IRA is funded with after-tax money and grows tax-free, so it’s fundamentally different. There is no provision to move it into a 401(k). In short, only pretax retirement funds are eligible for this kind of rollover.

The plan must accept the rollover as well. Federal law allows 401(k) plans to accept roll-ins from IRAs, but it doesn’t force them to. Most employer 401(k)s do allow it, since it helps employees consolidate retirement accounts, but you should confirm with your plan administrator.

The 401(k) plan may have its own procedures or paperwork for incoming rollovers, which you’ll need to follow.

One critical federal rule to keep in mind is the 60-day rollover rule. If you choose to do an indirect rollover (where the IRA sends you the money and then you deposit it into the 401(k)), you must complete the rollover within 60 days of receiving the funds.

If you miss that deadline, the IRS treats the money as a taxable distribution from your IRA – meaning you’d owe income tax and possibly a 10% early withdrawal penalty if you’re under 59½.

Due to this risk, most experts strongly recommend a direct rollover (trustee-to-trustee transfer) instead – in a direct transfer, the IRA funds go straight into the 401(k) (often via a check payable to the plan), so the 60-day rule isn’t even a concern and no taxes are withheld.

Another aspect of federal law involves rollover frequency. Generally, the IRS limits IRA-to-IRA rollovers to one per year (a rule clarified by a 2014 Tax Court case that caught many off guard). However, this limit does not apply to rollovers from an IRA to a 401(k).

In other words, you could roll over from an IRA to a 401(k) multiple times or from multiple IRAs, as long as each transfer is eligible and done directly. The once-per-year rule specifically applies only to IRA-to-IRA 60-day rollovers. Nonetheless, it’s wise to consolidate and transfer in as few transactions as necessary to keep things simple and avoid any accidental mistakes with the timing.

Federal rules also specify that certain distributions cannot be rolled over. For instance, if you are already required to take Required Minimum Distributions (RMDs) from your IRA (when reaching the required age, currently 73 under recent law changes), that RMD portion cannot be moved into a 401(k).

You must take any annual RMD out as cash first; only the amount above that can be rolled over. Similarly, inherited IRAs (if you inherited an IRA as a non-spouse beneficiary) generally can’t be rolled into your own 401(k). A spouse beneficiary who inherits an IRA can treat it as their own IRA and then roll it into a 401(k), but a non-spouse must keep inherited funds in a beneficiary account and follow special withdrawal rules.

Federal law absolutely permits IRA to 401(k) rollovers for eligible accounts, and it provides a framework of rules to ensure the rollover is tax-free. Knowing these IRS rules – such as using direct transfers, observing the 60-day limit, and ensuring the type of IRA is eligible – is essential before you initiate a rollover.

Pros and Cons of Rolling Your IRA into a 401(k) (Is It Worth It?)

Moving your IRA into a 401(k) isn’t automatically the right choice for everyone. It comes with some attractive benefits as well as important trade-offs. Evaluating the pros and cons will help determine if it’s the smart move for your situation. Below we explore the major advantages and disadvantages, followed by a quick comparison table.

Pros: Benefits You’ll Gain

Stronger Legal Protection (ERISA): Money in a 401(k) is generally shielded by federal law from creditors and lawsuits. Employer plans fall under ERISA, which provides very strong asset protection. While IRAs have some protections (especially in bankruptcy, up to over $1 million), 401(k) funds usually have even broader protection. Rolling your IRA into a 401(k) could give you peace of mind that your nest egg is harder for creditors to reach in case of lawsuits or financial trouble.

Delay Required Distributions if Working: If you’re still working past the age when RMDs kick in, keeping money in a 401(k) can let you delay those mandatory withdrawals. Under federal rules, you generally do not have to take RMDs from your current employer’s 401(k) until you retire (as long as you don’t own more than 5% of the company).

In contrast, IRAs require RMDs once you reach the required age regardless of employment. By rolling your IRA into your employer’s 401(k), you might avoid forced taxable withdrawals and keep your money growing tax-deferred longer.

Access to the Rule of 55: 401(k) plans have a special provision that IRAs lack: if you leave your job in or after the year you turn 55, you can withdraw from that 401(k) without the 10% early withdrawal penalty.

This “Rule of 55” can be a big benefit for those who want to retire a bit early or need funds in their late 50s. IRA withdrawals would still generally trigger a penalty before age 59½ (except for certain narrow exceptions). Rolling an IRA into a 401(k) means those funds become accessible under the Rule of 55 if needed.

Loan Option: An IRA does not allow you to borrow money from it. However, many employer 401(k) plans offer loan provisions, letting you borrow a portion of your balance (usually up to 50% or $50,000) and pay it back over time. By moving funds into a 401(k), you increase the amount you could potentially borrow via a plan loan for emergencies or major needs. This flexibility can be useful (though you should use it cautiously to not derail your retirement).

Backdoor Roth Conversion Strategy: High-income individuals who use the “backdoor Roth IRA” strategy often want to avoid having any pre-tax IRA money (because it complicates the taxes on a Roth conversion). Rolling a traditional IRA into a 401(k) effectively removes those pre-tax IRA funds from the pro-rata calculation. This way, any non-deductible IRA contributions left behind can be converted to Roth with minimal tax. In short, transferring your IRA into a 401(k) can facilitate Roth conversion strategies by segregating pre-tax assets in the 401(k).

Simplified Account Management: Juggling multiple retirement accounts can be a hassle. Combining your IRA into your 401(k) means one fewer account to track. You’ll get one statement, have one website to log into, and generally simplify your financial life. For some, consolidation makes it easier to manage asset allocation and keep an eye on investments. It can also make estate planning simpler, since there are fewer accounts for your heirs to deal with.

Potential for Lower Fees: This benefit depends on your 401(k) plan, but some employer plans offer access to low-cost institutional investment funds or have negotiated lower fees. If your IRA was with a provider that had high expense ratios or custodial fees, moving to a good 401(k) could save money on fees. Large company 401(k)s often have economies of scale and might have cheaper index fund options than what retail IRA investors get. (Always compare, as sometimes the opposite is true, but when it’s in your favor, it’s a plus.)

Cons: Watch Out for These Downsides

Limited Investment Choices: In an IRA, especially with a brokerage, you typically can invest in almost anything – stocks, bonds, mutual funds, ETFs, sometimes even alternative assets. 401(k) plans, by contrast, have a limited menu of investment options chosen by the plan. You might only have, say, 15 or 20 mutual funds to choose from.

If your 401(k) menu doesn’t include the funds or asset classes you prefer, you could feel constrained after rolling your IRA in. Losing the flexibility and breadth of investment choices is one of the main drawbacks of moving money into a 401(k).

Higher Fees in Some Plans: Not all 401(k)s are low-cost. Some plans have administrative fees, high-cost investment options, or layers of management fees that you wouldn’t pay in a simple IRA account. If your 401(k) has expense ratios that are significantly higher than what you pay in your IRA (for comparable funds), you might end up paying more in fees by consolidating. It’s important to compare the fee structures, because a rollover might not be beneficial if it means eroding your returns with higher costs each year.

Less Liquidity Before Retirement: Once your money is in a 401(k) and you are still employed at that company, your access to those funds can be limited. Many plans do not allow in-service withdrawals (while you’re still working) before age 59½, except via loans or perhaps hardship exceptions. With an IRA, you always have access (even though taxes and penalties may apply).

Additionally, IRAs have certain penalty-free early withdrawal exceptions (for things like a first-time home purchase, higher education expenses, or medical bills) that 401(k)s either don’t offer or handle via strict hardship rules. By rolling into a 401(k), you might give up some flexibility in accessing your money early for special needs.

Plan Rules and Restrictions: Every 401(k) plan has its own rules about withdrawals, rollovers, loans, etc. When you roll your IRA into the 401(k), your money becomes subject to those plan rules. For example, some plans might restrict how soon you can roll that money back out into an IRA (some allow immediate in-service rollover of rolled-in assets; others require waiting until age 59½ or leaving the company).

They may also impose specific procedures for taking loans or distributions. Essentially, you’re trading the freedom of an individual account for the structured rules of an employer plan. If the plan has any inconvenient policies, you’ll be stuck with them after the rollover.

No Roth IRA Benefits for Those Funds: If you roll a traditional IRA into a 401(k), those funds remain pre-tax. That’s fine, but remember one advantage of an IRA is the potential to convert it to a Roth on your own timing – an option you lose when the money is in a 401(k) (unless your plan offers in-plan Roth conversions, and not all do).

You also cannot do a qualified charitable distribution directly from a 401(k). So if you intended to use strategies like Roth conversions or QCDs with your IRA money, moving everything to a 401(k) could limit those options (unless you roll the funds back into an IRA in the future to execute those plans).

Potentially Complex Process: While not a huge barrier, the rollover process does involve paperwork and coordination between financial institutions. There’s a possibility of things going wrong if not done carefully – for instance, if a check is misdirected or if you accidentally trigger a taxable event by taking possession of funds too long.

An IRA-to-401(k) rollover is not something most people do frequently (whereas IRA-to-IRA rollovers are common), so customer service reps might not guide you perfectly unless they’re experienced. The process requires attention to detail, which can be seen as a minor inconvenience or risk.

To summarize the key pros and cons:

How to Roll Over Your IRA into a 401(k) (Step-by-Step)

If you’ve decided to proceed with an IRA-to-401(k) rollover, it’s important to follow a clear process to ensure the transfer is smooth and penalty-free. Here is a step-by-step guide:

1. Confirm Plan Acceptance: First, verify that your 401(k) plan will accept a rollover from an IRA. Review your plan’s summary or ask the plan administrator. Also ensure your IRA is eligible (e.g., it’s a traditional or SEP IRA, or a SIMPLE IRA over two years old – not a Roth IRA).
2. Gather Information: Contact your 401(k) plan administrator and get the details for rolling money in. Typically, you will need the plan’s name, account number or other identifier, and instructions on how checks should be made out or where funds should be sent. The plan may have a rollover contribution form for you to fill out.
3. Request a Direct Rollover: Next, contact your IRA custodian (the bank or brokerage holding your IRA) and request a direct rollover to your 401(k). You’ll provide the information from step 2 so that the IRA custodian can transfer the funds correctly. In many cases, they will issue a check made payable to your 401(k) plan (for example, “XYZ 401(k) Plan FBO [Your Name]”) and either send it to you to forward to the plan or send it directly to the plan’s address.
4. Complete the Transfer: If the check is sent to you, forward it to your 401(k) plan trustee or administrator as instructed. Make sure not to deposit it in your own account. If it’s made out to the plan, it won’t be taxable to you as long as you get it into the plan promptly. This step is crucial – you want the money moving directly from the IRA to the 401(k) without you taking possession in a way that counts as a distribution.
5. Verify the Rollover: After the funds have been sent, follow up with your 401(k) plan to ensure the money was received and credited properly into your account as a rollover contribution. It may take a few weeks to show up. Once it appears, check that the amount matches (accounting for any market changes if assets were liquidated) and that you are invested in your chosen investments within the plan. Keep the paperwork from the rollover (confirmation statements, the IRA 1099-R tax form that will come showing a non-taxable rollover, etc.) in your records in case the IRS ever inquires.

By following these steps, you can execute a seamless rollover. Essentially, the goal is to make it a trustee-to-trustee transfer so that you never inadvertently take a taxable withdrawal.

Both your IRA provider and 401(k) administrator deal with such transactions regularly, so don’t hesitate to ask them for guidance on their specific procedures. Plan ahead, because it may take some time to process, and you want to avoid any last-minute issues with timing.

Avoid These Common IRA-to-401(k) Rollover Mistakes

Even though rolling over an IRA to a 401(k) is straightforward in concept, there are several common mistakes that can cause headaches or financial consequences. Being aware of these pitfalls can help you steer clear of trouble:

• Choosing an Indirect Rollover: One classic mistake is doing an indirect rollover – having the IRA send you a check made out to you – and then missing the 60-day deadline to deposit it into the 401(k). If you miss that window, the entire amount becomes taxable (and you could face a 10% penalty if you’re under 59½). People often choose an indirect rollover thinking it’s simpler or gives them temporary access to funds, but it introduces unnecessary risk. It’s far safer to do a direct rollover, where the check is payable to the 401(k) plan (not to you), so the 60-day rule isn’t even a factor.

• Violating the 12-Month Rule: If you do an indirect rollover, remember you generally can only do one IRA-to-IRA 60-day rollover in any 12-month period (this limit is per person, not per IRA). This rule doesn’t apply to direct transfers or to rollovers from an IRA into a 401(k), but confusion about it still trips people up.

• For example, someone might roll one IRA into the 401(k) indirectly, then attempt another rollover from a different IRA in the same year, not realizing the first one already used their allowed rollover. That second rollover would be fully taxable and ineligible as a rollover. Avoid this mistake by using direct transfers when possible, or by spacing any indirect rollovers at least 12 months apart.

• Attempting to Roll a Roth IRA: Roth IRAs cannot be rolled into 401(k) plans, yet some people mistakenly try to combine their Roth IRA into their employer plan. If you attempt this, the plan will reject the Roth funds. This mistake can be costly if you already withdrew money from your Roth IRA expecting to roll it over – you’d have to re-deposit it into a Roth IRA within 60 days to avoid it being treated as a taxable distribution. Always keep account types separate: roll over only traditional (pre-tax) IRA funds into a 401(k), and leave Roth IRA money in a Roth account.

• Not Taking RMDs First: If you’re at the age where RMDs (Required Minimum Distributions) apply, you cannot roll over your required minimum distribution for the year. Some people mistakenly initiate a rollover of their entire IRA balance when an RMD is due, but the IRS does not allow that – any RMD amount is not eligible to be rolled over.

• If you accidentally roll over an RMD amount, it’s as if you never took that required withdrawal (which can trigger a penalty for a missed RMD), and that money in the 401(k) may be treated as an excess contribution. Fixing this is messy, so take any required IRA distribution first, then roll over only the remaining balance.

• Neglecting After-Tax Amounts: If your traditional IRA has after-tax contributions (basis), be careful: a 401(k) generally cannot accept after-tax money from an IRA. You should exclude any after-tax portion from the rollover – typically by leaving those funds in the IRA or converting them to a Roth IRA – to avoid double taxation on that money.

• Make sure to instruct your IRA custodian to transfer only the pre-tax amount to the 401(k). Also, keep records of your IRA’s after-tax contributions (via IRS Form 8606) so you know exactly how much is non-deductible and should not be rolled over.

• Ignoring Plan Differences: A common mistake is rolling your IRA into a 401(k) without considering differences in investment options or fees, only to regret it later. For instance, if your 401(k) has limited or mediocre investment choices (or if your IRA had investments you can’t replicate in the plan), you might wish you hadn’t moved the money.

• Always evaluate the plan’s offerings and costs beforehand; never assume every 401(k) is better than an IRA. Know what you’re getting into so you won’t end up stuck with a subpar plan until you can roll the money out again (for example, when you leave the job or reach an allowable age).

State Nuances: How Your State Can Impact IRA and 401(k) Rollovers

While the rollover process and tax rules are governed by federal law, there are some state-level nuances that might influence your decision or the treatment of your retirement funds after a rollover. The actual act of rolling over from an IRA to a 401(k) won’t be taxed by any state (since it’s not taxed federally, states follow suit). However, differences emerge in areas like asset protection and later withdrawals.

Creditor Protection: Are IRAs as Safe as 401(k)s?

Outside of bankruptcy, the protection of IRA assets from creditors can depend on state law. Some states offer strong protection for IRAs, similar to ERISA’s protection for 401(k)s, but others have limitations. For example, a few states cap the amount of an IRA that is shielded from creditors or only protect IRAs to the extent “reasonably necessary” for support.

In contrast, a 401(k) (and other ERISA-qualified plans) are protected from creditors by federal law in almost all circumstances. This means if you live in a state with weaker IRA protections and you’re concerned about lawsuits or creditors, moving funds into a 401(k) could significantly increase the safety of those assets.

(Keep in mind, once you retire and start withdrawing, those distributed amounts could be reachable by creditors when they hit your bank account, but while in the plan, they’re largely untouchable.)

State Taxes: Does It Matter If It’s an IRA or 401(k)?

When it comes time to take money out in retirement, states differ in how they tax IRA and 401(k) distributions. The rollover itself isn’t a taxable event, but eventually you will pay taxes on traditional 401(k)/IRA withdrawals.

Some states exempt a certain amount of pension or 401(k) income, or offer credits, while treating IRA withdrawals similarly or the same. Other states tax all retirement distributions fully.

There usually isn’t a distinction specifically between IRA or 401(k) funds at withdrawal—income is income. But a few nuances: for example, if you move to a state with no income tax, it won’t matter where the money was; if you move to a state that exempts employer plan pensions but not IRAs (rare, but a handful have different rules for public pensions), you might find slight differences.

Generally, state income tax considerations are not a primary factor in whether to roll an IRA into a 401(k), since both are taxed the same upon distribution in most jurisdictions. It’s wise, though, to know your own state’s retirement income rules so you aren’t surprised later.

Marriage and Inheritance: How State Laws Affect Your Retirement Accounts

In community property states, spouses have certain automatic rights to retirement assets earned during marriage. Whether your retirement money is in an IRA or a 401(k), it may be subject to spousal consent rules or splitting upon divorce. 401(k) plans often require spousal consent to roll over or take distributions if you’re married, due to federal requirements (and possibly additional plan rules under ERISA).

IRAs typically do not require spousal consent for transactions, but in community property states, a spouse might still have a claim to a portion of the IRA assets.

This is a nuance of state marital property law rather than the rollover process itself, but it’s something to be mindful of as you consolidate accounts: moving funds doesn’t eliminate any spousal interest if it exists.

Bankruptcy: Different Protection Levels for IRAs vs 401(k)s

In the unfortunate event of bankruptcy, both IRAs and 401(k)s are protected, but under different statutes. Federal bankruptcy law protects IRA assets up to a certain threshold (over $1 million, adjusted periodically for inflation, and unlimited for rollovers from qualified plans), while 401(k) assets are generally excluded entirely from the bankruptcy estate (no cap) because they’re under ERISA.

One nuance: there was a notable Supreme Court case, Clark v. Rameker (2014), that ruled inherited IRAs are not protected in bankruptcy for the beneficiary, since they are not considered “retirement funds” of that person. This doesn’t directly affect a rollover, but it underscores how keeping money in an ERISA-qualified plan can maintain stronger protection.

If you leave funds in a 401(k) and you pass away, your beneficiary might roll them to an inherited IRA and potentially lose some creditor protection. There are complex estate planning considerations here, but broadly, from a creditor protection standpoint during your life, your own 401(k) is often the safest legal harbor for retirement funds.

In summary, state nuances mainly revolve around legal protections and some minor tax differences, rather than the mechanics of the rollover. Federal law is the primary governing force for the rollover transaction itself. That said, understanding your state’s stance on these issues can further inform whether consolidating into a 401(k) is beneficial for you.

For example, if you’re in a state with robust IRA protection, the creditor protection advantage might be less of a selling point. Always consider both federal and state angles, especially if asset protection is a key reason you’re considering a rollover.

Court Rulings Spotlight: IRA Rollover Rules and Protections

Real-life court cases have helped shape the rules and best practices around retirement account rollovers. Here are two notable examples and the lessons learned from them:

Bobrow v. Commissioner (2014): Mr. Bobrow attempted to do multiple 60-day IRA rollovers in one year (taking money from IRAs and redepositing into other IRAs). At the time, many believed the law allowed one such rollover per IRA per year; the court ruled it’s actually one per person across all IRAs (and the IRS adopted that stricter interpretation going forward).

The lesson from Bobrow is clear: do not attempt more than one indirect IRA rollover in any 12-month period; if you have multiple accounts to move, use direct trustee-to-trustee transfers instead, since those transfers aren’t subject to the one-per-year limit. For IRA to 401(k) rollovers, Bobrow serves as a reminder to use direct transfers and avoid handling the funds yourself to prevent any rollover rule violations.

Clark v. Rameker (2014): This Supreme Court case addressed whether an inherited IRA is protected from creditors in bankruptcy. The Court decided that inherited IRAs are not considered “retirement funds” under bankruptcy law, meaning creditors can reach those assets. While this case dealt with inherited IRAs, it highlights differences in protection between types of accounts.

Funds in a 401(k) or in your own IRA (especially rollovers from a 401(k)) have strong protection in bankruptcy (IRAs are protected up to a substantial cap, and 401(k)s are fully protected by law), but once money is out of those protected accounts—for instance, inherited by someone who then declares bankruptcy—it may lose that shield.

The practical takeaway: keeping your retirement funds in an ERISA-protected 401(k) provides maximum protection during your lifetime, and you should be mindful of how those assets might (or might not) be protected if they pass to your heirs or if you ever face creditors.

These court rulings underscore why it’s important to follow IRS rules diligently and to understand the legal character of your retirement funds. Tax court decisions like Bobrow have tightened rollover practices (essentially eliminating loopholes), and bankruptcy rulings like Clark have clarified how different accounts are viewed under the law.

Staying informed on such developments ensures you won’t rely on outdated assumptions and can make safer choices with your rollovers.

Making the Right Choice for Your Retirement

Rolling an IRA into a 401(k) can be a smart move for some and unnecessary for others. Now that you’ve seen the ins and outs, it’s clear that the decision comes down to your personal priorities and circumstances. If the improved asset protection, consolidation, and unique 401(k) features appeal to you – and your employer’s plan is solid – then a rollover could strengthen your overall retirement strategy.

On the other hand, if you value maximum investment choice, low-cost options in an IRA, or the flexibility of an IRA’s withdrawal rules, you might keep things as they are.

Before making the move, double-check everything: confirm your 401(k)’s policies, compare costs, and ensure no part of the transaction will inadvertently trigger taxes. In many cases, consulting with a financial advisor or tax professional is worthwhile, especially for large balances or complex situations (like mixed pre- and after-tax funds). A professional can help map out the rollover so that it’s done right.

Ultimately, the question “Can you roll an IRA into a 401(k)?” is answered with a yes – but the deeper question is should you do it. By considering the factors discussed above, you can answer that for yourself with confidence. Remember, what you do with your retirement savings can have long-lasting consequences. Take the time to make an informed, well-considered decision that aligns with your retirement goals and needs.

FAQs About Rolling Over an IRA to a 401(k)

Can I roll a Roth IRA into a 401(k)?

No. Current rules do not allow Roth IRAs to be rolled into a 401(k) or other employer plan. Only funds from pre-tax retirement accounts (like a traditional IRA) can be rolled into a 401(k).

Can I roll a SIMPLE or SEP IRA into a 401(k)?

Yes. A SEP IRA can be rolled into a 401(k). A SIMPLE IRA can also be rolled over to a 401(k), but only after you’ve participated in the SIMPLE IRA for at least two years.

Are there taxes or penalties when moving an IRA to a 401(k)?

Not if done correctly – a direct IRA-to-401(k) rollover is tax-free and penalty-free. You won’t owe taxes as long as the money goes straight into the 401(k) rather than to you first.

How long do I have to roll over an IRA into a 401(k) after withdrawing?

You have 60 days to complete an indirect rollover after receiving the funds. To avoid the issue entirely, do a direct trustee-to-trustee transfer so the 60-day rule never comes into play.

How often can I roll an IRA into a 401(k)?

There’s no strict frequency limit on rolling an IRA into a 401(k) if done via direct transfer. The IRS’s one-rollover-per-year rule does not apply to direct rollovers between an IRA and a 401(k).

Does rolling an IRA into a 401(k) count towards my contribution limits?

No. Rollover amounts are not treated as contributions for the year. You can roll over $50,000 from an IRA, for example, and still contribute up to the normal 401(k) contribution limit separately.

Should I roll my IRA into my 401(k) or keep it separate?

It depends. If 401(k) options or fees are significantly better, rolling the IRA into it can be beneficial. If your IRA offers more flexibility or lower costs, keep it separate. Weigh the pros and cons before deciding.