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Retirement tax questions
As Opus 17 says, after age 59½ the 5-year conversion rule no longer applies.
At Age 69 and having made a Roth IRA contribution in 2014, your Roth IRAs are qualified; you have met the age rule and the separate 5-year qualification rule. All distributions are free of any tax or penalty and are not reported on Form 8606 Part III.
For tax purposes, all of your Roth IRAs are treated as if they were a single account.
December 7, 2023
1:45 PM