Roth IRA Distribution Tool

Distributions of contributions

Distributions of contributions are always free from ordinary income tax and free from the 10% penalty.

Distributions of converted amounts

Distributions of converted amounts are always free from ordinary income tax.

, so distributions of converted amounts will .

Distributions of earnings

You . Therefore, distributions of earnings will .

Order of distributions

For reference, distributions from a Roth IRA are considered to occur in the following sequence:

1. Contributions,
2. Converted amounts (on a first-in-first out basis, and for any conversion that was partially nontaxable, the taxable part comes out before the nontaxable part),
3. Earnings.

Again, please see this article for a more thorough explanation of the rules for distributions from a Roth IRA: