dmertz
Level 15

Get your taxes done using TurboTax

The basis is reduced by distributions.  Contribution basis comes out first, followed by conversion basis (if any) and finally earnings.

 

If you contribute another $50 before the end of 2023, your $200 distribution will be a distribution that consists of your entire $200 of contribution basis, leaving $0 of contribution basis in your Roth IRA(s).  Everything left in your Roth IRA(s) will be earnings until you contribute more.