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there are some exceptions listed in Publication 560 , Retirement Direct Rollover Solo 401k To Roth 401k Direct Rollover Solo 401k To Roth 401k Small Business , and Publication 575 , Pension Direct Rollover Solo 401k To Roth 401k Direct Rollover Solo 401k To Roth 401k Income.
For further Direct Rollover Solo 401k To Roth 401k refer to Tax Topic 424 , 401(k) plans.
Refer to Elective Deferrals in Publication 525 , Taxable and Nontaxable Income.
You may be allowed catch up contributions in addition to annual limit, if you are age 50 or older.
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