You do not need most of this site. Pick the situation closest to yours and we'll route you to the two or three pages that actually apply.

I'm trying to contribute

Start with eligibility to confirm you can contribute this year given your MAGI and filing status, and 2026 contribution limits for the dollar cap. If your income is in or above the phase-out range, run the Can I Contribute? decision tree or the MAGI Estimator to see your exact reduced cap. If you're completely phased out, the backdoor Roth pathway is the canonical workaround — the Backdoor Roth Calculator handles the pro-rata math.

If you contributed too much by accident, the excess contribution pillar covers the 6% excise tax under IRC §4973 and the Net Income Attributable formula for the corrective withdrawal.

I'm trying to withdraw

The canonical pillar is withdrawal rules, which covers the ordering of contributions, conversions, and earnings. Run the Withdrawal Explainer to see dollar-by-dollar what comes out tax-free, what's subject to the 10% penalty under IRC §72(t), and whether the 5-year rule clocks have run out.

Withdrawing early? Start with early withdrawal penalties for the exceptions list. Specific exceptions: first-time home purchase, qualified higher education. Over 59½? See withdrawal age rules and the 5-year rule after 59½.

I'm trying to convert

The Roth conversion rules pillar covers mechanics. For the true tax cost (federal, state, IRMAA, NIIT, Social Security interaction), run True Cost of a Conversion. For a multi-year ladder that fills a specific bracket, use the Conversion Ladder visualizer; for IRMAA-aware scheduling the Conversion Planner is more complete.

Converting from a 401(k) or using the mega backdoor? Those have their own pillars. Watch the pro-rata rule: it applies across all your traditional/SEP/SIMPLE IRAs, not per-account.

I inherited a Roth IRA

Start with the Inherited Beneficiary Type classifier. It routes spouses, eligible designated beneficiaries (EDBs), non-EDBs, minor children, and trust beneficiaries to the correct rule under the 2024 final regs (TD 10001). Then read the matching pillar: Inherited Roth IRA Rules, non-spouse rules, the 10-year rule, inherited RMDs, special situations.

If you're a non-EDB inheriting a Roth IRA, NO annual RMDs apply in years 1–9 of the 10-year window — only full depletion by December 31 of year 10 (TD 10001, July 2024). This is one of the most common errors online. (The annual-RMD-during-years-1-9 rule applies to inherited Traditional IRAs when the decedent died after their RBD; it does not apply to inherited Roths because Roth owners have no RBD under §408A(c)(5).) The 10-Year Rule Schedule tool builds the year-by-year distribution plan.

I'm planning long-term

If the question is "Roth vs. traditional for this year's contribution," use Roth vs. Traditional. For multi-decade growth projection, use Growth Projection. For where to hold which asset (bonds vs. stocks vs. REITs in Roth vs. traditional vs. taxable), use Asset Location Architect and its asset placement pillar.

I have a weird situation

A few common "weird" cases and where to go:

  • US expat or non-resident alien earning abroad. Read Roth IRA for expats.
  • 529 rollover to Roth. See 529 to Roth for the 15-year-account and $35K-lifetime constraints under SECURE 2.0 §126.
  • Custodial Roth for a minor. See custodial Roth IRA. Earned income of the minor is the gating requirement.
  • SIMPLE IRA holder considering a conversion. See SIMPLE IRA rules. The two-year rule applies.
  • I missed an RMD. Use Missed RMD Penalty for the SECURE 2.0 §302 reduced-excise analysis and Form 5329 waiver mechanics.

Still not sure

Search the archive (Ctrl/Cmd-K) or browse the glossary. If a term is in the glossary it will link you into the appropriate pillar. For regulatory context, the IRS Notice & Ruling Tracker and Roth in Congress pages list the guidance and legislation currently in motion.