Correction: We corrected the age-59½ exception, the two five-tax-year rules and conversion treatment. See corrections and updates.
There is no single withdrawal age for every dollar in a Roth IRA. Remaining regular contributions generally come out tax-free at any age. Age 59½ ends the usual 10% early-distribution tax, including conversion recapture. But earnings need the Roth five-tax-year period as well as a qualifying event to be part of a tax-free qualified distribution.
The three layers
For a nonqualified distribution, IRS ordering rules generally combine your own Roth IRAs and treat withdrawals as:
- Remaining regular contribution basis first: no federal income tax or 10% additional tax. Account growth does not increase your contribution basis, and earlier withdrawals and other adjustments can reduce it.
- Conversions and certain rollovers next, oldest year first: within each year, the taxable-at-conversion amount comes out before the nontaxable amount. Principal is not taxed as income again, but before 59½ the taxable-at-conversion portion can face the 10% additional tax if withdrawn within its separate five-tax-year period and no exception applies.
- Earnings last: nonqualified earnings are generally taxable. Before 59½, the 10% additional tax can also apply unless an exception covers the distribution.
Two clocks with different jobs
The qualified-distribution clock begins January 1 of the first tax year for which you contributed to any of your Roth IRAs, including a conversion. A first contribution for 2024 completes the five-tax-year period on January 1, 2029. Opening an empty account is not enough.
After that period, a distribution is qualified if it also meets the age-59½, disability, death or qualifying first-home condition. The first-home route has a $10,000 lifetime limit and purchase requirements. Five tax years alone do not make earnings tax-free or remove the early-distribution tax.
The conversion clock begins January 1 of each conversion year. It concerns recapturing the 10% additional tax on amounts taxable when converted. It does not mean someone converting at 56 must wait until 61: reaching 59½ ends this early-distribution tax exposure, even if that conversion's five-tax-year period is unfinished.
What if you are already over 59½?
A 70-year-old who first contributed to a Roth IRA for last year can withdraw without the usual early-distribution tax. But earnings can still be taxable because the qualified-distribution clock is unfinished. The remaining regular contributions and converted principal are not taxed as income again.
Age 59½ means six months after your 59th birthday. Someone born June 15, 1967 reaches it on December 15, 2026. Confirm the date with the custodian when a withdrawal is close to that threshold.
Exceptions before 59½
There are additional-tax exceptions for circumstances such as qualifying medical or higher-education expenses and properly structured substantially equal periodic payments. They have detailed conditions and do not generally turn otherwise taxable earnings into tax-free earnings. Disability, death and qualifying first-home distributions can also satisfy the non-age part of the qualified-distribution test; the five-tax-year period still matters.
See the early-withdrawal exception guide for individual requirements and the full withdrawal-age guide for worked examples.
Frequently Asked Questions
Can I withdraw from my Roth IRA at age 55?
Yes. Remaining regular contribution basis is generally tax-free. Recent taxable conversions and nonqualified earnings can face the 10% additional tax unless an exception applies; nonqualified earnings can also be taxable. The workplace-plan Rule of 55 separation-from-service exception does not apply to IRAs.
Can I take money out of my Roth IRA at any age?
Yes, but permission to take a distribution is different from its tax treatment. Remaining regular contributions, converted principal and earnings follow different rules. Age 59½ removes the usual early-distribution tax; tax-free earnings require a qualified distribution.
What is the 5-year rule for Roth IRA withdrawals?
There are two. The qualified-distribution clock starts January 1 of the first tax year for which you contributed to any Roth IRA, including a conversion, and works with a qualifying event such as age 59½. Each conversion has a separate clock for possible recapture of the 10% additional tax on its taxable-at-conversion portion before 59½, unless an exception applies.
Are Roth IRAs subject to required minimum distributions?
The original owner has no lifetime RMDs under IRC §408A(c)(4). A direct beneficiary who is not an eligible designated beneficiary and uses the 10-year rule generally must empty the account by December 31 of the tenth year after the original owner's death, without annual RMDs in years 1–9. Other categories, including successor beneficiaries, can follow different schedules.
Primary sources
IRS Publication 590-B, chapter 2, explains qualified distributions, conversion recapture, ordering and beneficiary rules. Form 8606 instructions, Part III, explain the distribution calculation. Statutory provisions include IRC §408A(d)(2), §408A(d)(3)(F) and §72(t)(2)(A)(i).
Corrections and updates
September 24, 2026 — Correction: Corrected the claim that conversion principal must wait five years even after age 59½, separated tax-free qualification from additional-tax exceptions, corrected the conversion and owner-RMD citations, and qualified beneficiary and exception summaries. Removed unsupported historical explanations. Correction record.