Roth IRA Five-Year Rule Guide for Tax-Free Withdrawal Timing (2026)
Understand Roth IRA five-year rule: conversion vs contribution timelines, withdrawal penalties, exception criteria, and timing strategies for Roth access.
Summary
Roth withdrawals require five-year holding period. This guide explains contribution vs conversion rules, exceptions, and timing strategies.
Key Steps
- 1Track five-year clock: starts January 1 of first contribution year for each Roth IRA.
- 2Separate conversion clocks: each conversion has its own five-year period for penalty-free access.
- 3Understand age exception: after 59½, only original five-year rule applies for tax-free withdrawal.
- 4Plan conversion timing: strategic timing for early access to converted amounts.
- 5Track account age: aggregate all Roth IRAs for five-year determination.