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Roth Five-Year Rule Calculator: what a withdrawal costs, by layer

2026 law · reviewed September 6, 2026

Tax and penalty on each layer of a Roth IRA withdrawal, by whether the clocks have run and whether the owner is 59½ (§ 408A(d); § 72(t))
LayerUnder 59½, clock not runUnder 59½, clock run59½ or older, clock not run59½ or older, clock run
ContributionsFreeFreeFreeFree
A conversion, within 5 years of it10% penalty10% penaltyFreeFree
A conversion, 5 years onFreeFreeFreeFree
EarningsTaxed + 10% penaltyTaxed + 10% penaltyTaxed, no penaltyFree (qualified)

Tax and penalty on each layer of a Roth IRA withdrawal, by whether the clocks have run and whether the owner is 59½ (§ 408A(d); § 72(t)).

Educational only, not investment, tax, or legal advice. Results are hypothetical estimates that vary with each use and over time and are not guaranteed accurate or complete. Using this tool creates no client relationship with Considerate Capital, and the site that linked here is not affiliated with it. By using it you agree to the tool terms.