This year I was contributing both to 401k and ira but found out because of my income level as well as the fact I am contributing to 401k, my ira contribution is no longer eligible for tax break. I still have about 10k$ left before reaching the contribution level limit for my 401k which I am thinking to "contribute" from ira which is actually a roll-over isn't it? If I do that will that transfer to 401k can be considered a contribution for the purposes of tax break? Because my argument is I was unaware of that ira ineligibility and could have easily contributed directly to my 401k instead. Thanks.