I opened my first Roth circa 1999 and still have it (although it's been with a few different brokers). I opened another, new Roth IRA when I started taking Roth Conversions in 2019. I am over 59 1/2. Because my withdrawal should come with a distribution code "T" I don't expect to have to enter my prior year contributions, but if I did my understanding is that the Roths are considered in aggregate so even if the broker who holds my Roth with conversions only, I would be entering the contributions from the other older Roth.
If that is true, then would that also apply if I took distributions from the Roth with conversions before they had aged five years that the IRS would still count whatever cost basis is left in my contribution Roth against those conversions first ?
