Explainer
What are the Roth IRA withdrawal rules?
By Secure Retirement PlannerUpdated
If you are 59½ or older and your first Roth IRA is five years old, your withdrawals in 2026 are tax-free and penalty-free. The five years count from January 1 of the year you first put money into any Roth IRA. The IRS calls this a qualified distribution.
If your withdrawal doesn't meet both tests, it still isn't all taxed. Your money comes out in a fixed order: contributions first, then converted dollars, then earnings. Only the earnings can be taxed. If you are over 59½, your bill is usually small or zero.
You also never have to take required minimum distributions from your own Roth IRA. You can leave your money alone for as long as you live.
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The short version
- Over 59½ with a Roth IRA at least 5 years old: everything comes out tax-free.
- Contributions can come out tax-free and penalty-free at any age.
- Over 59½, converted dollars also come out tax-free right away. Only earnings wait for the 5-year clock.
- Qualified Roth withdrawals don't raise your taxable income, so they don't make Social Security taxable or raise Medicare premiums.
- You never have to take money out of your own Roth IRA.
When is a Roth IRA withdrawal completely tax-free?
When it is a qualified distribution. That needs two things. First, five tax years must have passed since January 1 of the first year you made a contribution or conversion to any Roth IRA. Second, you must be 59½ or older, disabled, or using up to $10,000 (lifetime) for a first home. Payments to your heirs after your death also count.
If you are retired, you likely meet the second test by age. So your only question is whether your first Roth IRA is five years old. If you opened your first one in 2021 or earlier, it already is.
| Year you first funded any Roth IRA | Account clock met on | Fully tax-free in 2026 if 59½+? |
|---|---|---|
| 2021 or earlier | Already met | Yes |
| 2022 | January 1, 2027 | Not yet (only earnings at risk) |
| 2023 | January 1, 2028 | Not yet (only earnings at risk) |
| 2026 | January 1, 2031 | Not yet (only earnings at risk) |
In what order does money come out of a Roth IRA?
If your withdrawal isn't qualified, the IRS decides which dollars came out. You don't get to pick. All your Roth IRAs are added together and treated as one for this.
The order works in your favor. The dollars you already paid tax on come out first. Your earnings, the only part that can be taxed, come out last.
| Order | What comes out | Income tax? | 10% penalty under 59½? |
|---|---|---|---|
| 1st | Regular contributions | No | No |
| 2nd | Converted money, oldest conversion first | No | Yes, if that conversion is under 5 years old |
| 3rd | Earnings | Yes | Yes, unless an exception applies |
What are the Roth IRA withdrawal rules after 59½?
After 59½, your 10% penalty is gone for good. Your contributions and converted dollars come out tax-free at any time, even if you converted last month.
The one thing left for you is the account clock. If your first Roth IRA isn't five years old yet, earnings you withdraw are taxed as income. Since earnings come out last, this only bites if you take out more than you put in.
Each of your conversions also has its own 5-year clock, but that clock only matters if you're under 59½. Our guide to The 5-year rules explains both clocks in detail.
A simple test
Say you're 59½ or older and only withdraw up to the total you contributed and converted. Then you owe no tax and no penalty, whatever the account's age.
Can I take money out of a Roth IRA before 59½?
Yes. Your regular contributions can come out at any time with no tax and no penalty.
Your converted dollars are different. Say you are under 59½ and take them out within five years of that conversion. Then you owe a 10% penalty on the taxable amount you converted. You don't owe income tax on them again.
If you take out earnings early, they are taxed and can owe the 10% penalty too. Exceptions include disability, a terminal illness, medical bills above 7.5% of your income, and a series of equal payments.
Do Roth IRA withdrawals count as income in retirement?
Your qualified Roth withdrawals are not included in your gross income. In retirement, that can matter more to you than the tax itself.
They don't raise your adjusted gross income. So they don't make more of your Social Security taxable. They don't count toward the income Medicare uses for IRMAA surcharges. And they don't shrink your new $6,000 senior deduction if you are 65 or older.
A withdrawal from a traditional IRA does all three. That's why you might draw from a Roth in a year with big expenses. It keeps you from pushing your income over a line. Check the 2026 Medicare lines with 2026 IRMAA brackets and checker.
Do I have to take RMDs from a Roth IRA?
No. If you are the original owner of a Roth IRA, you never have to take required minimum distributions. RMDs are the yearly withdrawals the IRS requires from traditional accounts starting at 73 or 75. Since 2024, Roth 401(k) accounts have no lifetime RMDs either.
Your heirs are different. Most people who inherit a Roth IRA must empty it within 10 years. They don't need to take yearly withdrawals before then. See Inherited IRA rules.
Example: the same $70,000 withdrawal at 66 and at 58
Dorothy opened her first Roth IRA with a $40,000 conversion in 2023. She converted another $25,000 in 2025. By 2026 the account is worth $80,000, so $15,000 is earnings. She never made regular contributions.
In 2026 she withdraws $70,000 for a new roof and a car. By the ordering rules, the first $40,000 comes from the 2023 conversion. The next $25,000 comes from the 2025 conversion, and the last $5,000 from earnings.
At 66, she owes tax only on the $5,000 of earnings, because her account clock isn't met until January 1, 2028. At the 12% rate that's about $600. No penalty applies. If she waits until 2028, the whole withdrawal is tax-free.
If she were 58 instead, both conversions would still be inside their own 5-year clocks. She would owe a 10% penalty on all $70,000, or $7,000, plus income tax on the $5,000 of earnings.
If you are past 59½, your main question is the age of your first Roth IRA. If you are younger, wait until each conversion's own clock has run before you touch it.
| Part of the $70,000 | Amount | Tax at 66 | Penalty at 66 | Penalty at 58 |
|---|---|---|---|---|
| 2023 conversion | $40,000 | $0 | $0 | $4,000 |
| 2025 conversion | $25,000 | $0 | $0 | $2,500 |
| Earnings | $5,000 | Taxable (about $600 at 12%) | $0 | $500 |
| Total | $70,000 | about $600 | $0 | $7,000 |
Hypothetical example based on the IRS Publication 590-B ordering rules. It assumes no regular Roth contributions, no other Roth IRAs, a 12% federal bracket and no penalty exception for the 58-year-old. It ignores state tax. Your numbers will differ.
Common questions
Can I withdraw from my Roth IRA at 60 without paying tax?
Yes, if your first Roth IRA has been funded for at least five tax years. If not, contributions and converted dollars still come out tax-free, and only earnings are taxed.
Does each Roth IRA have its own 5-year clock?
No. You have one account clock for all your Roth IRAs, set by the first one you ever funded. Opening a new Roth IRA doesn't restart it.
Do I pay tax on Roth IRA withdrawals of my contributions?
No. You paid tax on that money before you put it in, so it comes out tax-free and penalty-free at any age.
Do I have to report a Roth IRA withdrawal on my tax return?
Your IRA firm sends Form 1099-R. A withdrawal that isn't qualified is figured on Form 8606, Part III, to show how much is taxable.
Will a Roth IRA withdrawal raise my Medicare premiums?
A qualified withdrawal won't, because it isn't part of your adjusted gross income. Traditional IRA withdrawals do count.
Is there a limit on how much I can take out of my Roth IRA?
No. You can take out any amount at any time. The rules only decide whether part of it is taxed or penalized.
Can I put money back after a Roth IRA withdrawal?
Only within the 60-day rollover rule, and only once in any 12-month period across all your IRAs. After that, putting money back counts as a new contribution, which needs earned income.
Sources
Facts on this page were last checked on November 9, 2026.
- IRS Publication 590-B (2025), Distributions from IRAs, chapter 2 · Qualified distributions, ordering and aggregation rules, separate 5-year period per conversion, penalty exceptions, no RMDs for the original owner. Read Nov 9, 2026.
- Treasury Regulation 1.408A-6 (Roth IRA distributions) · Five-taxable-year period and ordering rules. Read Nov 9, 2026.
- IRS Publication 590-A (2025), Contributions to IRAs · 60-day rollover and one-rollover-per-year rule. Read Nov 9, 2026.
- IRS Schedule 1-A (Form 1040), Additional Deductions · Senior deduction phase-out based on modified AGI. Read Nov 9, 2026.
Who wrote this
This guide was written and fact-checked by the Secure Retirement Planner editorial team using IRS, CMS and Social Security sources listed above. We update guides when the law or yearly limits change. How we research.