After you file

Roth IRA accounts are all one Roth IRA account as far as the IRS is concerned. Similarly for IRA accounts (but not 401(k) accounts).

 

The 5-year clock you are referring to starts Jan 1 of the year you put your first dollar into ANY Roth IRA account, even if you closed that account decades ago. If that occurred for you at least five years ago, and you are older than 59 1/2, there are no five year rules for you to worry about any more.