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 for income and filing-status conditions, and 2026 contribution limits for the annual ceiling. The MAGI Estimator helps estimate the income used for Roth eligibility; Can I Contribute? estimates the age/MAGI ceiling. Compensation and contributions already made still limit how much new money is allowed. If direct Roth contributions are unavailable, read the backdoor Roth guide and its conditions; it is not an automatic recommendation. The Backdoor Roth Calculator illustrates pro-rata treatment.

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

Start with withdrawal rules, which covers the ordering of contributions, conversions, and earnings. The Withdrawal Explainer illustrates tax and additional-tax treatment within its stated assumptions. Your account records and applicable exceptions matter; a tool result does not establish that every withdrawal is qualified. Read about the separate five-year clocks.

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 guide covers mechanics. True Cost of a Conversion estimates specified federal-tax interactions and a Medicare surcharge benchmark within its model; state and local tax are not calculated. For early-retirement conversion and cash-flow illustrations, explore the Conversion Ladder and its assumptions. For a multi-year bracket and IRMAA-aware illustration, see the Conversion Planner. Neither substitutes for a personal tax return or future official Medicare tables.

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 tool for general beneficiary categories. It does not settle trusts, successor inheritances, unresolved shared interests or historical spouse choices. Then read the matching guide: Inherited Roth IRA Rules, non-spouse rules, the ten-year rule, inherited RMDs, or special situations.

If you're a non-EDB inheriting a Roth IRA directly from its original owner, with sole-beneficiary or qualifying separate-account status, no annual RMDs apply in years 1–9 of the ordinary 10-year window — only full depletion by December 31 of year 10 (TD 10001, July 2024). The annual-RMD-during-years-1–9 rule applies to inherited Traditional IRAs when the owner died on or after their required beginning date; a Roth IRA owner is treated as dying before that date. The 10-Year Rule Schedule shows the calendar within its confirmed scope, not a recommended withdrawal plan. Successor and other special cases need separate review.

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.

Corrections and updates

Correction · October 1, 2026 · Significant. Qualified the direct inherited-Roth calendar rule and clarified that trusts, successors and unresolved interests need separate review. Corrected descriptions that promised an exact contribution cap, complete conversion taxes, bracket optimization or automatic trust classification. The linked tools retain their own assumptions and limitations. Public correction record.