A dated, curated index of IRS guidance and Treasury Regulations that shape Roth IRA rules. Each entry gives the citation, a plain-English summary, and a link to the primary document. Entries are newest first. This page is updated whenever new substantive guidance is released; the full version history lives in the changelog.
Scope: we track Treasury Decisions, Notices, Revenue Procedures, Revenue Rulings, and Proposed Regulations with direct effect on Roth IRA contributions, conversions, distributions, inheritance, or reporting. We do not track every private letter ruling; notable PLRs are included when they cite a novel fact pattern that may recur.
2025-11-13 · Notice
Notice 2025-67 — 2026 Retirement Plan COLAs
2026 cost-of-living adjustments for retirement plans and IRAs. Sets the Roth/Traditional IRA base contribution at $7,500 with a $1,100 age-50 catch-up (the first SECURE 2.0 §108 indexation of the IRA catch-up under §219(b)(5)(B)); 401(k)/403(b)/457 elective deferral at $24,500 with an $8,000 age-50 catch-up and an $11,250 ages 60–63 super catch-up under SECURE 2.0 §109; §415(c) defined-contribution annual additions at $72,000; SIMPLE standard $17,000 / enhanced $18,100 under §408(p)(2)(E), age-50 catch-up $4,000, ages 60–63 super catch-up $5,250; Roth IRA MAGI phase-outs at $153,000–$168,000 (Single/HoH) and $242,000–$252,000 (MFJ); and updated traditional-IRA deduction phase-outs and QCD ceilings.
2025-10-09 · Revenue Procedure
Rev. Proc. 2025-32 — 2026 Tax Inflation Adjustments (incl. OBBBA)
2026 inflation-adjusted tax items reflecting One Big Beautiful Bill Act amendments. Sets standard deductions ($16,100 Single/MFS; $32,200 MFJ; $24,150 HoH); the full 10–37% bracket table (37% begins at $640,600 Single / $768,700 MFJ); federal estate tax basic exclusion at $15,000,000 under §2010(c)(3) as amended by OBBBA; AMT exemptions ($90,100 unmarried / $140,200 MFJ) and phase-out thresholds; the Foreign Earned Income Exclusion at $132,900 under §911(b)(2)(D); plus adoption credit, gift-tax annual exclusion, and other indexed items that feed Roth planning (bracket-filling conversions, estate sizing, state-of-residence math).
2025-09-16 · Final Regulations
TD 10007 — Roth-Only Catch-Up for High Earners
Final regulations under IRC §414(v)(7) implementing SECURE 2.0 §603. Mandates that catch-up contributions in 401(k), 403(b), and governmental 457(b) plans by participants whose prior-year FICA wages from the sponsoring employer exceeded $145,000 (indexed — approximately $150,000 for 2026) be designated Roth. Applies at any age 50+ and, with the Notice 2023-54 administrative transition period closed, is effective for plan years beginning after December 31, 2025 — so 2026 is the first year sponsors must enforce the Roth-only designation. Plans that cannot offer designated Roth contributions must eliminate catch-ups for affected participants.
2024-07-18 · Final Regulations
TD 10001 — Required Minimum Distributions
Final regulations on required minimum distributions under IRC §401(a)(9). Resolves the debate over whether non-EDB beneficiaries subject to the 10-year rule must also take annual RMDs within the 10 years. Final rule: yes, if the decedent died on or after the required beginning date. Roth-specific consequence: because Roth IRA owners have no required beginning date during life (§408A(c)(5)), they are always treated as having died before their RBD — so inherited Roth IRAs on the 10-year rule have no annual RMDs in years 1–9, only the year-10 depletion deadline. Effective for distribution calendar years after 2024.
2024-04-16 · Notice
2024-35 — RMD Relief
Continues the RMD enforcement pause for certain inherited-IRA beneficiaries for 2024, ahead of the final regulations. Taxpayers who did not take a specified RMD in 2021-2024 are not subject to the §4974 excise on those missed amounts.
2023-11-21 · Revenue Procedure
Rev. Proc. 2023-34 — 2024 Inflation Adjustments
2024 inflation-adjusted dollar figures for Roth and traditional IRAs: contribution cap ($7,000 under 50, $8,000 age 50+), phase-out ranges for single, MFJ, and MFS filers. Also updates saver's credit thresholds.
2024-06-20 · Notice
Notice 2024-55 — §72(t) Emergency & Domestic-Abuse Exceptions
Guidance on the new §72(t)(2) exceptions created by SECURE 2.0 §§115 and 314, effective for distributions made after December 31, 2023. §115 emergency personal expense: up to $1,000/year penalty-free from IRAs or qualified plans. §314 domestic abuse victim: up to the lesser of $10,000 (indexed — $10,500 for 2026 per Notice 2025-67) or 50% of account balance. Both may be repaid within three years.
2023-08-25 · Notice
Notice 2023-62 — SECURE 2.0 §603 Administrative Transition
Two-year administrative transition period for the SECURE 2.0 §603 requirement that catch-up contributions by higher earners be Roth-only. Delays enforcement until plan years beginning after December 31, 2025, giving plan sponsors time to add Roth catch-up capability. Final regulations subsequently issued as TD 10007 (September 16, 2025).
2023-07-14 · Notice
Notice 2023-54 — 2023 RMD & §107 Rollover Relief
Extended RMD enforcement relief for 2021–2023 under the then-proposed §401(a)(9) regulations (for certain non-eligible designated beneficiaries within the 10-year window), plus a 60-day rollover extension for distributions taken as "RMDs" before SECURE 2.0 §107 raised the RMD age. Often confused with Notice 2023-62 (the §603 transition notice above).
2022-02-24 · Proposed Regulations
REG-105954-20 — SECURE Act Proposed RMD Rules
First Treasury interpretation of the post-SECURE §401(a)(9) framework. Announced the controversial 'annual RMDs during the 10-year window' rule that TD 10001 later finalized.
2020-06-19 · Notice
Notice 2020-50 — CARES Act Coronavirus-Related Distributions
Canonical guidance on coronavirus-related distributions (CRDs) and loans under the CARES Act, including definitions of "qualified individual," the 3-year ratable-income-inclusion election, and the 3-year recontribution window. Historically relevant for taxpayers who took and then repaid pandemic-era Roth conversions and for basis/tracking questions on rolled-back amounts.
2014-10-15 · Revenue Procedure
Rev. Proc. 2014-55 — Canadian RRSP Reporting
Eliminated Form 8891 for Canadian RRSP and RRIF holders. Provides automatic treaty-based deferral of US tax on accrued earnings. Foundational guidance for US-person expats in Canada.
2014-03-20 · Notice
2014-54 — Allocation of After-Tax Amounts
Clarified that a taxpayer may split a plan distribution into two rollovers — the pre-tax portion to a traditional IRA and the after-tax portion to a Roth IRA — without triggering pro-rata inclusion. Foundational to the 'mega backdoor Roth' strategy.
2008-07-14 · Revenue Ruling
Rev. Rul. 2008-38 — Designated Roth Rollovers
Rollovers from designated Roth 401(k) accounts to Roth IRAs. Clarifies the 5-year holding period tracking and that the Roth IRA's own clock governs the combined account post-rollover.
2002-02-19 · Notice
Notice 2002-12 — RMDs Cannot Be Rolled Over
Clarifies that a Required Minimum Distribution under IRC §401(a)(9) cannot be rolled over to a Roth IRA (or any other IRA). The RMD must first be distributed as a normal cash distribution; only amounts in excess of the RMD can be converted. Cited site-wide on conversion-rules / FAQ pages explaining why a traditional-to-Roth conversion in an RMD year requires the RMD to come out first.
Foundational IRS publications
The two pubs below are the everyday reference texts for IRA rules. They're republished annually with the latest indexed amounts and statutory amendments. Cited across most articles on this site.
Updated annually · IRS Publication
Pub 590-A — Contributions to Individual Retirement Arrangements (IRAs)
The IRS's plain-language reference on IRA contributions: who can contribute, contribution limits, MAGI phase-outs, deductibility rules, the spousal IRA exception, the backdoor mechanics, and Form 8606 reporting. Republished each year with the new indexed amounts.
Updated annually · IRS Publication
Pub 590-B — Distributions from Individual Retirement Arrangements (IRAs)
The IRS's plain-language reference on IRA distributions: ordering rules, the 5-year clocks, qualified-distribution requirements, the §72(t) penalty exceptions, RMD mechanics, inherited-IRA distribution paths, and the worksheets used in tax-year reporting (including Worksheet 2-3 for non-qualified Roth distributions).
How to use this tracker
For professional practice this page is a starting point, not a substitute for current IRS guidance. Always pull the primary source before relying on a summary. Dates are the publication date; the effective date for a given rule may precede or follow publication.
Spotted a piece of guidance we should track? Let us know. We prioritize additions that change practice rather than routine annual updates.
Related pages
Roth in Congress for pending legislation. Changelog for site updates. Editorial guidelines for our primary-source policy.