Roth IRA 5-Year Rule Calculator β Which Funds Can You Access?
Track both Roth 5-year clocks: earnings qualification date from first contribution, and per-conversion accessibility dates. See exactly which conversions are accessible now.
The tax year, not the calendar deposit date
Roth Conversions (up to 5)
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Always accessible tax and penalty-free β
Earnings Qualified Distribution Date
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Earnings Rule Satisfied?
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Accessible Now (penalty-free)
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Next Conversion Accessible
Conversion Accessibility Status
| Conversion | Tax Year | Amount | Accessible From | Status Now |
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Withdrawal Order Summary
Roth IRA Withdrawal Order Rules
The IRS specifies a strict ordering for Roth IRA withdrawals. Understanding this order is critical for tax and penalty planning, especially for early retirees.
Withdrawal Order (IRS Ordering Rules)
1. Regular contributions (any amount, any age β always tax/penalty-free)
2. Conversions β oldest first
a. Taxable conversions (tax already paid; penalty-free after 5 years or age 59Β½)
b. Non-taxable conversions
3. Earnings (tax-free only if: age β₯ 59Β½ AND Roth IRA held β₯ 5 years)
2. Conversions β oldest first
a. Taxable conversions (tax already paid; penalty-free after 5 years or age 59Β½)
b. Non-taxable conversions
3. Earnings (tax-free only if: age β₯ 59Β½ AND Roth IRA held β₯ 5 years)
The Two 5-Year Clocks
Clock 1 (Earnings): Starts Jan 1 of first-ever Roth contribution year. Expires after 5 tax years.
Clock 2 (Per-Conversion): Starts Jan 1 of conversion tax year. Each conversion has its own clock.
Under 59Β½: Converted amounts accessed before 5 years = 10% penalty.
Over 59Β½: Only Clock 1 matters for earnings; conversion clock irrelevant.
Clock 2 (Per-Conversion): Starts Jan 1 of conversion tax year. Each conversion has its own clock.
Under 59Β½: Converted amounts accessed before 5 years = 10% penalty.
Over 59Β½: Only Clock 1 matters for earnings; conversion clock irrelevant.
Extended
Optimal Conversion Sequence for Early Access
See the recommended order to access Roth funds tax and penalty-free before age 59Β½
Optimal sequence to access Roth funds before age 59Β½ without taxes or penalties, and projection of when each tranche becomes accessible.
| Year | Your Age | New Accessible Funds | Source | Cumulative Accessible |
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Frequently Asked Questions
What are the two separate Roth IRA 5-year rules?
There are two entirely separate 5-year rules for Roth IRAs: (1) The "Qualified Distribution" rule β you must wait 5 tax years from your FIRST ever Roth IRA contribution before earnings can be withdrawn tax-free (this clock starts January 1 of the year you made your first contribution and never resets). (2) The "Conversion" rule β each Traditional IRA to Roth conversion has its own independent 5-year clock before the converted amount can be accessed penalty-free if you are under 59Β½. These are completely separate tests, both must be satisfied for fully tax and penalty-free withdrawals if under 59Β½.
When does the 5-year earnings clock start?
The 5-year earnings clock starts on January 1 of the tax year for which you made your first Roth IRA contribution β not the calendar date you deposited. For example, if you contributed to a Roth IRA in April 2021 for tax year 2020, the clock started January 1, 2020 and the 5 years expire on January 1, 2026. This clock is per-person, not per-account β having multiple Roth IRAs does not create multiple clocks. If you convert a Traditional IRA to a new Roth IRA and have never contributed before, that conversion year starts the clock.
Can I withdraw Roth IRA contributions at any time?
Yes. Your original Roth IRA contributions (not earnings, not conversions) can be withdrawn at any time, at any age, without tax or penalty. This is because contributions were made with after-tax money. The ordering rules for Roth withdrawals are: (1) contributions first, (2) conversions next (in order, oldest first), (3) earnings last. So if you contributed $30,000 total, you can always access those $30,000 tax and penalty-free regardless of age or the 5-year rule.
What happens to a Roth conversion before the 5-year period ends?
If you withdraw a converted amount from your Roth IRA before its 5-year clock expires AND you are under 59Β½, you owe the 10% early withdrawal penalty on that amount (even though you already paid income tax on the conversion). Once you reach 59Β½, the 5-year conversion rule no longer applies β you can withdraw any converted amount penalty-free regardless of how long ago it was converted. After 59Β½, only the earnings 5-year rule matters (which is typically already satisfied by then).
Does the 5-year rule apply to Roth 401(k) contributions?
Roth 401(k)s have their own 5-year rule that applies per-plan, not per-person like a Roth IRA. If you roll a Roth 401(k) to a Roth IRA, the IRA's 5-year clock is what governs going forward β if your Roth IRA 5-year clock already expired, those rolled funds are immediately subject to qualified distribution treatment (if also over 59Β½). This is why it is advantageous to open a Roth IRA early, even with a small contribution, to start the personal 5-year clock running as early as possible.