Roth Conversion 5-Year Rule Calculator
Check the separate five-tax-year clock for one Roth conversion, apply contribution-first ordering, and estimate possible Form 5329 additional tax.
Estimated 10% additional tax
Regular contributions used first
Conversion recapture amount
Conversion-rule access date
This models one conversion and the federal 10% additional tax only. All Roth IRAs are aggregated, older conversions are used first, and earnings follow conversion principal. Qualified-distribution rules use a different five-year clock.
What this estimate covers
- Applies regular-contribution-first ordering before conversion principal.
- Uses a separate five-year clock for the entered conversion.
- Separates conversion recapture from the qualified-distribution rule for earnings.
Frequently asked questions
When does a Roth conversion five-year period begin?
For a calendar-year taxpayer, the period begins January 1 of the tax year in which the conversion occurred, even when the conversion happened later in that year. Each conversion and rollover has a separate period.
Are regular Roth contributions withdrawn before conversions?
Yes. IRS ordering rules treat regular contributions as distributed first, followed by conversion and rollover contributions on a first-in, first-out basis, and then earnings.
Does age 59½ remove the conversion penalty?
Reaching age 59½ is an exception to the 10% additional tax. That does not by itself make earnings a qualified distribution; the separate qualified-distribution five-year rule can still matter.
Is the five-year rule the same for conversions and Roth earnings?
No. Each conversion has its own five-year period for potential recapture of the 10% additional tax, while qualified Roth distributions use a separate clock beginning with the first Roth IRA contribution year.
Sources
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