It depends. You can if you have a Roth 403(b) plan. You cannot roll a pre-tax or traditional 403(b) plan into a Roth IRA. Roth IRAs and Roth 403(b) plans tax your contributions to the account when you make them. Traditional IRAs and 403(b) plans are pre-tax, meaning they don’t tax your contributions until you withdraw them. Simply put, you can roll over a Roth account to another Roth account or a traditional account to another traditional one. But you can’t typically mix and match.