Distributions from Roth IRAs

Rules for distributions and withdrawals from Roth IRAs.

Other parts of this guide tell you how to get money into a Roth IRA, by way of Regular Contributions or Conversions. In this section of the guide we explain the rules for receiving distributions or withdrawals from a Roth IRA.

Page Descriptions

Distribution Overview
This page gives you a quick look at the rules for distributions from Roth IRAs.

General Rules for Distributions
This page answers some of the more general questions about distributions from Roth IRAs. When are you allowed to take distributions? When are you required to do so? How do I know when I'm taking a distribution of earnings?

Tax-Free Roth IRA Distributions
This page tells you what requirements you have to meet in order to receive distributions from your Roth IRA free of tax.

First-Time Homebuyer
There's a special rules for distributions from a Roth IRA to a "first-time homebuyer." Under this rule, you can be a first-time homebuyer even if you previously owned a home. This page provides the details.

Taxable Roth IRA Distributions
Under certain circumstances, distributions from your Roth IRA will be taxable. This page explains the rules for taxable distributions.

Distributions After a Conversion
Special rules apply to distributions after you've made a conversion from a traditional IRA to a Roth IRA. Here's our explanation of those rules.

Inherited Roth IRA
There are some special distribution rules that apply to an inherited Roth IRA.

Other Topics

Here are the other topics in our Guide to the Roth IRA:

• Roth IRA Essentials
• Regular Contributions
• Conversions and Rollovers
• Undoing Contributions and Conversions
• Decision Factors
• Investment Strategies