The Archive — Index

Start Here

Route to the right pillar by what you're trying to do: contribute, withdraw, convert, handle an inherited Roth, or plan long-term.

Roth IRA Rules — Complete 2026 Guide

Roth IRA rules complete 2026 guide: contribution limits, withdrawal rules, conversion rules, inherited Roth IRA rules, and all current IRS thresholds.

2026 Roth IRA Contribution Limits & Phase-Outs

Current 2026 Roth IRA contribution limits: $7,500 base, $8,600 for 50+. MAGI phase-out $153K-$168K single / $242K-$252K MFJ. IRS Notice 2025-67.

Custodial Roth IRA Rules — Roth IRA for Minors

Custodial Roth IRA rules for minors: earned income requirement, contribution limits, compound growth power, and age of majority rules.

Excess Contribution Remediation

Fixing a Roth IRA excess contribution: the 6% excise, the October 15 deadline, and the correct remedies. Currently in editorial review.

Roth IRA Contributions

Everything about Roth IRA contributions — the 2026 $7,500 limit, income eligibility, deadlines, spousal and custodial accounts, and excess-contribution cures.

Roth IRA Eligibility & Income Limits 2026

2026 Roth IRA eligibility and income limits: MAGI phase-outs by filing status, the reduced-contribution formula, and the backdoor route for high earners.

Saver's Match 2027: SECURE 2.0 §103 Rules, Phase-Outs & Eligibility

The Saver's Match replaces the Saver's Credit starting tax year 2027 under SECURE 2.0 §103 — a direct federal deposit of up to $1,000 per person into your Roth IRA. Eligibility, phase-outs, disqualifiers, and worked examples.

SIMPLE IRA Rules: 2026 Limits & Roth

SIMPLE IRA rules for 2026: $17,000 standard, $18,100 enhanced under §117, age-50 and 60–63 catch-ups, the 2-year rule, and Roth SIMPLE contributions.

Spousal Roth IRA Rules

Spousal Roth IRA rules for 2026: how a non-working spouse uses the working spouse's earned income, joint-return requirement, $7,500 limit, and MAGI phase-outs.

Roth 5-Year Rule After 59½: 2026 Guide

Do you still need 5 years after age 59½? The earnings clock vs. the conversion clock, how they interact, and worked examples from IRS Pub 590-B.

Roth Conversion 5-Year Rule Explained

Each Roth conversion has its own 5-year clock for the 10% penalty. Complete guide with the FIRE conversion ladder, FIFO ordering, and worked examples.

Roth IRA 5-Year Rule Explained

The Roth IRA 5-year rule determines when earnings become tax-free. The three separate 5-year clocks, when each starts, and how to avoid costly mistakes.

Roth IRA Early Withdrawal Penalty Rules

The 10% Roth IRA early withdrawal penalty: when it applies to earnings, every §72(t) exception, SEPP rules, and how contributions come out first under FIFO.

Roth IRA First-Time Homebuyer

Using a Roth IRA for a first home: the $10,000 lifetime exception, qualification rules, the 2-year lookback definition, and how contributions come out first.

Roth IRA RMD Rules: 2026 Guide

Roth IRA RMD rules for 2026: why owners have no lifetime RMDs, RMDs for inherited Roth IRAs, SECURE 2.0 age 73/75, QCDs, and the 25% excise tax.

Roth IRA Withdrawal Age Rules

Roth IRA withdrawal age rules for 2026: contributions any time, 59½ threshold for earnings, 5-year rule, and the §72(t) exceptions that waive the penalty.

Roth IRA Withdrawal Rules — Complete 2026 Guide

Roth IRA withdrawal rules: qualified distributions, ordering rules, early withdrawal penalties, age requirements, and tax-free withdrawal conditions for 2026.

Roth IRA Withdrawals for Education

Using a Roth IRA for college costs: the education exception to the 10% penalty, qualified expenses, beneficiary coordination, and 529 comparison.

401(k) to Roth IRA Rollover: Rules & Taxes

401(k) to Roth IRA rollover rules for 2026: direct vs. indirect rollovers, the 20% withholding trap, the 5-year clock, and when it pays to roll.

529 to Roth IRA Rollover: SECURE 2.0 Rules

529 to Roth IRA conversion rules: SECURE Act 2.0 allows rollovers with age, cap, and contribution limits. Complete guide for 2026.

60-Day IRA Rollover Rule: Deadline & Limits

The 60-day IRA rollover rule for 2026: strict deadline, the once-per-12-months limit, the 20% withholding trap, hardship waivers, and common mistakes.

Backdoor Roth IRA: Rules & Step-by-Step

Backdoor Roth IRA rules for 2026: the nondeductible contribution and conversion sequence, pro-rata trap, Form 8606 reporting, and common mistakes.

Mega Backdoor Roth: The $72,000 Path

Mega backdoor Roth rules for 2026: after-tax 401(k) contributions up to the $72,000 §415(c) cap, plan requirements, step-by-step process, and SECURE 2.0 changes.

Roth 401(k) Rules: Limits & Withdrawals

Roth 401(k) rules for 2026: contribution limits, super catch-up, §603 Roth-mandate, withdrawal rules, RMD elimination, and when to roll to a Roth IRA.

Roth Conversion Tax: What You'll Owe

Roth conversion tax implications: federal brackets, state tax, IRMAA, ACA premium tax credits, estimated-tax safe harbors, and Form 8606 reporting.

Roth Conversions

Roth conversion hub — mechanics of converting Traditional to Roth, tax implications, separate 5-year clocks, backdoor Roth, and multi-year conversion strategy.

Roth IRA Conversion Rules: 2026 Guide

Complete 2026 Roth conversion rules: no income or annual limits, tax treatment, pro-rata aggregation, separate 5-year clocks, and IRMAA planning.

Roth IRA Rollover Rules: 2026 Guide

Roth IRA rollover rules for 2026: direct vs. indirect, the once-per-12-months rule, trustee-to-trustee transfers, the 60-day window, and common mistakes.

The Pro-Rata Rule for Roth Conversions

The pro-rata rule aggregates all your Traditional, SEP, and SIMPLE IRAs when you convert. Complete 2026 guide with examples, math, and workarounds.

Inherited Roth IRA 10-Year Rule

Inherited Roth IRA 10-year rule under TD 10001 (2026): no annual RMDs in years 1–9, empty-by-year-10 deadline, and planning to minimize the 25% excise tax.

Inherited Roth IRA RMD Rules

Inherited Roth IRA RMDs (2026): why the 10-year rule has no annual RMDs, when life-expectancy rules apply, and the 25% / 10% excise tax under IRC §4974.

Inherited Roth IRA Rules 2026

Inherited Roth IRA rules for 2026: the 10-year rule, spouse vs. non-spouse options, successor and trust beneficiaries, and how to keep distributions tax-free.

Inherited Roth IRA Taxes Explained

Inherited Roth IRA taxes: why most distributions are tax-free, when the 5-year rule bites, estate tax treatment, and the double benefit over Traditional IRAs.

Inherited Roth IRA: Edge Cases

Inherited Roth IRA edge cases (2026): non-resident aliens, minor beneficiaries, community property states, state tax treatment, and Form 5498 recordkeeping.

Inherited Roth IRA: Non-Spouse Rules

Inherited Roth IRA rules for non-spouse beneficiaries (2026): the 10-year rule, EDB exceptions, entity 5-year rule, titling, and keeping distributions tax-free.

Asset Placement — What Belongs in a Roth

A framework for which asset classes belong in a Roth IRA versus taxable and tax-deferred accounts. Covers bonds, REITs, high-yield, international, and more.

Roth IRA for US Expats

The Roth IRA rules for US citizens and green-card holders abroad: foreign earned income exclusion versus foreign tax credit, compensation-limit trap under IRC section 219, non-resident-alien spouse elections, treaty treatment of distributions, and country-specific notes for the most common destinations.

Asset Location Architect Tool

Asset-location tool: optimize which investments belong in Roth vs. Traditional vs. taxable accounts. Built on tax-drag math with 2026 brackets and IRS sources.

Backdoor Roth Calculator

Backdoor Roth calculator for 2026: model the nondeductible contribution + conversion, apply the pro-rata rule across all IRAs, and see exactly what you'll owe.

Can I Contribute to a Roth IRA?

Decision-tree tool for 2026 Roth IRA eligibility: answers the exact reduced-contribution amount based on your filing status and MAGI, with IRS citations.

Fee Drag Calculator

See the real cost of expense ratios in your Roth IRA. Compare 0.03% index funds vs. 1.0% managed funds over 20–40 years, with compounding visualized.

Inherited Roth 10-Year Schedule

Plan distributions from an inherited Roth IRA across the 10-year window. Model tax-free compounding vs. bracket-managed withdrawals, per TD 10001.

Inherited Roth Beneficiary Type Tool (2026)

Decision tree for inherited Roth IRA beneficiaries. See whether you’re a spousal beneficiary, eligible designated beneficiary (EDB), or non-EDB — and which distribution rules apply.

Inherited Roth IRA Calculator

Inherited Roth IRA calculator: spouse vs. non-spouse options, 10-year rule modeling, EDB life-expectancy schedules, and tax-free compounding projections.

MAGI Estimator for Roth IRA

Estimate your 2026 Roth IRA MAGI step-by-step. Tool walks from AGI to MAGI, applies phase-out formulas, and tells you the exact allowed contribution.

Missed RMD Penalty Calculator (2026)

Missed an RMD? Compute the IRS §4974 excise tax. The penalty is 25% of the shortfall — reduced to 10% if you correct within 2 years, and often waivable via Form 5329.

Multi-Year Conversion Planner

Plan Roth conversions across multiple years: bracket-fill optimization, IRMAA tier management, RMD-reduction strategy, and after-tax balance projection.

Roth Conversion Cost Calculator

Calculate the true tax cost of a Roth conversion in 2026: federal and state tax, IRMAA surcharge, ACA premium impact, and after-tax break-even versus traditional.

Roth Conversion Ladder Visualizer

Interactive Roth conversion ladder tool for FIRE: model multi-year conversions, see each $25K rung mature through its 5-year clock, and track total tax paid.

Roth IRA Growth Projection Tool

Project Roth IRA growth with Monte Carlo simulation. Test contribution strategies, asset allocations, and withdrawal rates against real historical returns.

Roth IRA Statistics Hub

Roth IRA statistics from IRS SOI data: contributions by income and age, conversion volumes, balance distributions, and multi-year trends with sources.

Roth IRA Withdrawal Explainer

Step-by-step Roth IRA withdrawal tool: enter your situation and see whether withdrawal is tax- and penalty-free, with FIFO ordering and 5-year clock logic.

Roth vs. Traditional IRA Calculator

Compare Roth vs. Traditional IRA side by side: after-tax balance at retirement, bracket arbitrage, RMD impact, and the break-even tax-rate assumption.

Saver's Match Eligibility Checker (2027)

See if you qualify for the Saver's Match — the SECURE 2.0 §103 federal match of up to $1,000 per person on Roth IRA or 401(k) contributions, starting tax year 2027.

Changelog

A running log of substantive content and infrastructure changes on RothIRAHub, newest first.

Glossary

Forty core Roth IRA and retirement-tax terms, defined with primary-source citations and linked to the pillar articles that cover each concept in depth.

IRS Notice & Ruling Tracker

A curated, dated index of IRS guidance — Treasury Decisions, Notices, Revenue Procedures, Revenue Rulings — that shape Roth IRA rules. Each entry includes citation, plain-English summary, and link to the primary document.

Roth IRA in Congress

Pending and recently-enacted federal legislation affecting Roth IRA rules. Active SECURE 3.0 drafts, the TCJA sunset, and the enacted SECURE Act 2.0 in one dated index.

About RothIRAHub | Independent Roth IRA Guide

RothIRAHub is an independent, reader-first archive of Roth IRA rules. Every page cites IRS primary sources and is independently cross-checked for accuracy.

Contact RothIRAHub

Contact RothIRAHub: report factual errors, suggest coverage, send editorial feedback, or request a correction. Response target: 48 hours.

Cookie Notice

RothIRAHub's cookie notice: the cookies we use, why we use them, retention, and how to manage your preferences under GDPR and ePrivacy rules.

Corrections Policy

How RothIRAHub handles errors: our standards, process, and a public log of every substantive correction we have ever made.

Editorial Guidelines

How RothIRAHub researches, fact-checks, and reviews content — editorial standards, primary-source policy, corrections practice, and our technical review program.

Legal Disclaimers

RothIRAHub's legal disclaimers: no-advice statement, accuracy limitations, tool-estimate disclaimers, and third-party source disclosures.

Privacy Policy

RothIRAHub's privacy policy: what data we collect, how we use it, our cookie practice, and how to contact us about your information. Updated 2026.

Technical Review Program

How RothIRAHub’s technical review program works — paid engagements with credentialed CPAs, EAs, and tax attorneys, with public attribution only after an article is signed off.

Terms of Service

RothIRAHub Terms of Service: educational content disclaimer, limitation of liability, permitted use of citations, affiliate policy, and governing law.