Roth Conversion 5-Year Rule Calculator

The 5-year rule is actually two separate clocks — one for your account earnings, one per conversion. This calculator checks both. Enter your current age, when you first opened a Roth IRA, and the years you've done conversions. You'll see exactly what's fully qualified and what isn't yet.

How to read your results

If you're already past 59½

The conversion penalty clock (Rule 2) is simply not relevant to you. Withdrawn converted principal never carries the 10% penalty after age 59½. What does matter is the earnings clock: if your first Roth IRA was opened recently, the earnings won't be tax-free until that clock satisfies — though they'll still come out penalty-free, just taxable as ordinary income. Once both conditions are met (age 59½+ and clock done), every dollar that leaves your Roth is completely tax-free.

If you're under 59½ and doing a conversion ladder

Some early retirees fund pre-59½ living expenses by converting a fixed amount each year, then withdrawing that specific conversion's principal 5 years later. This is called the Roth conversion ladder — a systematic way to access IRA money before 59½ without paying the 10% penalty. Each rung is a year's conversion; you access it 5 years after you converted it. The calculator above shows exactly when each rung becomes accessible.

What counts as "first Roth IRA"

The earnings clock starts on January 1 of the first tax year in which you made any Roth contribution or conversion to any Roth IRA anywhere. A $1 spousal Roth contribution in 2015 means your clock started January 1, 2015 — and satisfied January 1, 2020. A prior employer Roth 401(k) contribution does not start the Roth IRA clock; only Roth IRA accounts count.

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