Early Roth Distribution

JayRJay — Tue, 10 Mar 2026 06:46:51 GMT

I've made contributions to a Roth IRA for several years. Can I take a distribution up to the amount I made in contributions tax and penalty free before the age of 59 1/2? Is it considered a distribution or a withdrawal of contributions?

Re: Early Roth Distribution

KochuK — Thu, 17 Nov 2022 00:08:54 GMT

Hi JayRJay, thanks for attending the event and posting questions.

I would like to refer to IRS Pub 590B, page 34, Figure 2-1 Is the Distribution From Your Roth IRA a Qualified Distribution.

https://www.irs.gov/pub/irs-pdf/p590b.pdf

If a qualified distribution, it is not subject to tax or penalty.

If not a qualified distribution, only the earning portion my be subject to 10% additional tax.

Page 32 of same Pub 590B explains the Ordering Rules for Distribution:

Regular contributions comes out first.

You should be able to take a distribution up to the amount you made in contributions tax and penalty free before the age of 59 1/2. This "distribution" is for contributions made in 2021 and prior years.

In 2022, if you made a contribution to Roth IRA, you can "withdraw" contribution including earnings before tax return due date, including extension. The contributions are treated as if you never made them.

Page 31 "Withdrawals of contributions by due date"

Hope the above helps. Thank you.

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Early Roth Distribution

Re: Early Roth Distribution