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529 to Roth IRA Rollover Calculator$35,000 Lifetime, 2026 Annual Limit

What does this come to under the current IRS rules?

Rollover allowed this year from a 529 plan to the beneficiary's Roth IRA under the 15-year, 5-year and dollar limits.

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  • Nothing stored or sent
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Your figures
Example figuresIllustrative only. Type over them with your own.
Rollover allowed this year
$7,500
Direct trustee-to-trustee transfer
2026 annual room after other IRA contributions
$7,500
Lifetime room left before this rollover
$35,000
Drawn to one scale
Rollover allowed this year$7,500
2026 annual room after other IRA contributions$7,500
Lifetime room left before this rollover$35,000
Lifetime room left after$27,500
All results
MeasureResult
Rollover allowed this year$7,500
15-year account testMet
2026 annual room after other IRA contributions$7,500
Lifetime room left before this rollover$35,000
Lifetime room left after$27,500
How this was worked out
Work shownrecomputed as you type
Account open at least 15 years
Allowed = lesser of request, contributions and earnings older than 5 years, annual IRA limit less other IRA contributions, $35,000 less prior rollovers
2026 IRA limit: $7,500, or $8,600 at age 50 or older

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Account open at least 15 years
  • Allowed = lesser of request, contributions and earnings older than 5 years, annual IRA limit less other IRA contributions, $35,000 less prior rollovers
  • 2026 IRA limit: $7,500, or $8,600 at age 50 or older

How it works

Section 529(c)(3)(E), effective for distributions after 2023, lets a 529 plan roll to a Roth IRA for the beneficiary without tax when the account has been maintained for 15 years. Contributions made in the last 5 years and their earnings cannot be rolled. The rollover must be a direct trustee-to-trustee transfer.

Each year the rollover is limited to the Roth contribution limit under Section 408A(c)(2), reduced by other IRA contributions for the beneficiary that year, and lifetime rollovers are capped at $35,000. Notice 2025-67 sets the 2026 IRA limit at $7,500 with a $1,100 catch-up at age 50.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

Can recent contributions be rolled?

No. Contributions made in the 5 years before the rollover, and their earnings, are excluded.

Does the rollover use the annual IRA limit?

Yes. It is capped at the Section 408A(c)(2) limit less other IRA contributions for the beneficiary that year.

Is the rollover taxable?

No, when all conditions are met it is not included in income.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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