Retirement tax questions

There are 2 5-year rules.

 

The general 5 year rule says that earnings you withdraw are subject to regular income tax unless the account has been open 5 years.  That means a Roth IRA.  A Roth 401K doesn't count.  The clock doesn't start when you opened this IRA account (maybe), the clock starts when you opened your first Roth IRA account, even if it was a different account years ago.  If you never had any Roth IRA anywhere, then you are correct that your withdrawals are not qualified until 2030 and if you withdraw earnings before then, you will be subject to regular income tax.  (There is no 10% penalty for early withdrawal since you are over age 59-1/2.)

 

There is another 5 year clock that applies specifically to Roth conversions -- converting pre-tax funds in a traditional IRA or pre-tax 401k to a Roth IRA.  Since you did not do that, I won't discuss that rule further for now.

 

I don't know what pro-rata rule you mean.  That would apply if you had pre-tax and after-tax contributions mixed in a traditional IRA.  If you had a Roth 401k, that money should all be after-tax, and a Roth IRA is all after-tax.  Roth withdrawals are always counted as contributions first, rollovers second, and earnings last.  Withdrawal of contributions and rollovers is tax free.  Withdrawal of earnings is tax free if your Roth was open more than 5 year and taxable if less than 5 years.  Suppose your rollover amount was $100,000.  That means the first $100,000 you withdraw would be tax free.  If you withdrew more than that (earnings), and it was less than 5 years, the withdrawal would be taxable.