Hi, Jeff!
If you have had your Roth IRA for 5 years or longer, none of your distributions will be subject to tax regardless of where the investment came from (you or your employer). If you have not had the account for the 5 year required period, your earnings will be taxed as ordinary income. The return of your investment won't ever be taxed at withdrawal as you never received a tax benefit when you made the investment (made with after tax funds).
If you make any withdrawal before reaching a minimum age of 59.5 years, your earnings will be subject to both income tax at ordinary tax rates and the 10% early withdrawal penalty.
Regards,
Elizabeth W
EA for 29 years
