What is difference between a qualified Roth Distribution and a nonqualified one?

[donaldgrote]

What is considered a qualified distribution of a Roth IRA versus a nonqualified one?

[npierson7]

Qualified Roth IRA distributions must meet certain criteria, such as the account owner must be at least 59½ and the account at least five years old. Non-qualified Roth distributions are taxed as income and may be subject to the IRS premature withdrawal penalty.