Roth IRA Distribution Calculator
Find out how much of a Roth IRA withdrawal is tax free, how much could be taxed as income, and whether the 10% early withdrawal penalty applies.
Distribution Details
Enter your withdrawal scenario
Calculating...
How the Tax Check Works
First, the calculator tests the two conditions for a qualified distribution: the account has met the five year rule and you are at least 59½. If both are true, the entire withdrawal is tax free.
If either test fails, the IRS ordering rules decide the tax. Your contributions come out first and are always tax free. Only the part that dips into earnings can be taxed or penalized.
Enter account age and your age
Years since your first contribution checks the five year rule. Your age checks the 59½ threshold.
Enter contributions and value
Total contributions is your tax free basis. Current value minus contributions is your earnings.
Enter the withdrawal
The amount is split into a tax free portion, a taxable portion, and any 10% penalty.
What Is the Formula for a Non Qualified Withdrawal?
When a withdrawal is qualified, the math is simple: everything is tax free. The formulas below apply only when the five year rule or the age test is not met.
- W : Withdrawal amount
- The total you plan to take out of the Roth IRA.
- C : Total contributions
- Every dollar you contributed directly, which can always come out tax free.
- Years : Account age
- Tax years since your first Roth IRA contribution.
- Age : Your age
- Once you reach 59½, the 10% penalty no longer applies to earnings.
The calculator does not track conversions or penalty exceptions. If you have converted money or qualify for an exception, the taxable or penalty figures may be lower.
Distribution Tax Treatment at a Glance
Use this matrix to see how each part of a withdrawal is treated. It follows the same rules the calculator applies.
| Your situation | Contributions | Earnings | 10% penalty on earnings |
|---|---|---|---|
| 59½+ and 5 year rule met | Tax free | Tax free | No |
| 59½+ but under 5 years | Tax free | Taxable | No |
| Under 59½, 5 year rule met | Tax free | Taxable | Yes, unless an exception applies |
| Under 59½, under 5 years | Tax free | Taxable | Yes, unless an exception applies |
Ordering rules: contributions come out first, then conversions, then earnings.
Example: Withdrawing $130,000 at Age 55
A 55 year old has contributed for eight years and wants to take out more than they put in. The five year rule is met, but the age test is not.
- 1Qualified? Five years is met, but 55 is under 59½, so this is a non qualified distribution.
- 2Tax free portion: min($130,000, $100,000) = $100,000 of contributions.
- 3Taxable earnings: $130,000 minus $100,000 = $30,000, added to ordinary income.
- 4Penalty: $30,000 × 10% = $3,000, because the owner is under 59½.
FAQs
It must come at least five tax years after your first Roth contribution and after age 59½, disability, death, or for a first time home purchase.
It starts on January 1 of the tax year for which you made your first Roth IRA contribution.
Yes, your direct contributions come out first and are always free of tax and penalty.
No, it applies the 10% penalty to any earnings withdrawn before 59½, so check exceptions like disability or the $10,000 first home rule separately.
Conversions come out after contributions, and each conversion has its own five year clock for the 10% penalty before age 59½.
Yes, those earnings are taxable as income, but the 10% penalty no longer applies.
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