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Retirement tax questions
The 5-year holding requirement for conversions ends at age 59½. Since you are now over age 59½ and it has been more than 5 year since the beginning of the year for which you made your first contribution to a Roth IRA (in this case by Roth conversion, presumably), any distribution you make from any of your Roth IRAs is a qualified distribution, tax and penalty free. Qualified distributions from a Roth IRA don't go on Part III of Form 8606 because the ordering rules are no longer relevant; the IRS has no need to know the breakdown of the distribution.
December 21, 2020
11:28 AM