Figure 2-1. Is the Distribution from Your Roth IRA a Qualified Distribution?

Summary: This flowchart is used to determine if distributions from a Roth IRA. are taxable.

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This is the starting of the flowchart.

Decision (1)

Has it been at least 5 years from the beginning of the year for which you first opened and contributed to a Roth IRA. ?

Decision (2)

Were you at least 59 1/2 years old at the time of the distribution?

Decision (3)

Is the distribution being used to buy or rebuild a first home as Explained in First Home under when Can I Withdraw or Use Assets in chapter 1?

Decision (4)

Is the distribution due to your being disabled (defined under Early Distributions in chapter 1)?

Decision (5)

Was the distribution made to the owner's beneficiary or estate?

Process (a)

The distribution from the Roth IRA. is a qualified distribution. It is not subject to tax or penalty.

Process (b)

The distribution from the Roth IRA. is not a qualified distribution. The portion of the distribution allocable to earnings may be subject to tax and it may be subject to the 10% additional tax.


This is the ending of the flowchart.

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