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Roth IRA Distribution Ordering CalculatorContributions, Conversions, Earnings

What does this come to under the current IRS rules?

Which layers a nonqualified Roth IRA distribution comes from, the taxable amount and the 10% additional tax.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Taxable amount
$5,000
Section 408A ordering rules
10% additional tax
$2,000
On recent taxable conversions and earnings, before exceptions
From regular contributions
$20,000
Drawn to one scale
Taxable amount$5,000
10% additional tax$2,000
From regular contributions$20,000
From conversions$15,000
From recent taxable conversions$15,000
From earnings$5,000
All results
MeasureResult
Taxable amount
Earnings only
$5,000
10% additional tax
On recent taxable conversions and earnings, before exceptions
$2,000
From regular contributions$20,000
From conversions$15,000
From recent taxable conversions$15,000
From earnings$5,000
How this was worked out
Work shownrecomputed as you type
Order: regular contributions, then conversions first-in first-out, taxable part of each conversion first, then earnings
Earnings are taxable in a nonqualified distribution
10% additional tax under age 59 1/2 on earnings and on the taxable part of conversions made within 5 years

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

The formulas

  • Order: regular contributions, then conversions first-in first-out, taxable part of each conversion first, then earnings
  • Earnings are taxable in a nonqualified distribution
  • 10% additional tax under age 59 1/2 on earnings and on the taxable part of conversions made within 5 years

How it works

Section 408A(d)(4)(B) treats Roth IRA distributions as coming first from regular contributions, then from conversion and rollover contributions on a first-in first-out basis, with the part of each conversion that was taxable allocated first. Earnings come last. Form 8606 Part III follows the same layers on lines 19 to 25.

A distribution of a conversion within the 5-year period starting with the year of that conversion is subject to the Section 72(t) additional tax as if the taxable part were includible, unless an exception applies. A qualified distribution, after the 5-year period from the first Roth contribution and at 59 1/2, death or disability, is fully tax free.

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

Common questions

Are my contributions ever taxed?

No. Regular contributions come out first and are never taxed or penalized.

Does each conversion have its own 5-year clock?

Yes, for the 10% additional tax. Each conversion starts its own 5-year period on January 1 of the conversion year.

Does the tool apply exceptions to the 10% tax?

No. Exceptions such as disability or first-time home purchase reduce the additional tax shown.

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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