Roth IRA

This is the top page in our free online Guide to the Roth IRA.

You've found the web's most complete guide to the Roth IRA. Print it all out and you'll have over 150 pages of guidance. But you don't have to get lost in the details. We have easy overview pages like Roth IRA 101 and Roth IRA Rules of Thumb. After you visit those pages you may want more details. If so, they're all here.

We've organized our guide to the Roth IRA into the following main topics:

Roth IRA Essentials

This guide is so extensive that you probably won't want to read all of it unless you're a tax professional or investment advisor. In this part of the guide we make it easy for you to get the big picture. Then you can scan the subjects below to find pages that will answer particular questions you may have.

• Roth IRA Essentials (topic intro)
• Roth IRA 101
• General Rules for IRAs
• Roth IRA Rules of Thumb
• How to Start a Roth IRA

Regular Contributions

This part of our guide lays out all the rules relating to regular (non-rollover) contributions to Roth IRAs.

• Regular Contributions (topic intro)
• Basic Rules for Regular Contributions
• Regular Contribution to Conversion Roth IRA
• Compensation Income
• Spousal Roth IRA
• Phase-Out Rules
• Modified Adjusted Gross Income
• Expanded Roth IRA Availability

Conversions and Rollovers

Our complete guide to converting or rolling a traditional IRA to a Roth IRA:

• Guide to the Conversion Decision (topic intro)
• Conversion Preliminaries
• Conversion Eligibility
• Partial Conversion
• Advantages of Conversion
• Disadvantages of Conversion
• Conversion Consequences
• How Much Conversion Tax
• Source of Funds for Conversion Tax
• Timeline for Using Your IRA
• Periodic Payments and Conversions
• The Future of the Roth IRA

Distributions from Roth IRAs

Click to these pages for rules governing distributions from Roth IRAs.

• Distributions from Roth IRAs (topic intro)
• Roth Ira Distribution Overview
• General Rules for Distributions
• Tax-Free Distributions
• First-Time Homebuyer
• Taxable Distributions
• Distributions After Conversions
• Inherited Roth IRA

Undoing Contributions and Conversions

If you want — or need — to undo a contribution or a conversion to a Roth IRA, these are the pages that provide you with the information you need.

• Undoing Contributions and Conversions (topic intro)
• Excess Contributions
• Recharacterizing Contributions
• Recharacterization Rules
• Recharacterization Mechanics
• Earnings Allocations
• Reconversion to Save Taxes
• Extended Deadline for Recharacterizations

Roth IRA Decision Factors

How do you decide whether to contribute to a Roth IRA? How do you decide whether to make a rollover to a Roth IRA? This part of our guide includes the following pages:

• Roth IRA Decision Factors (topic intro)
• Tax Features of IRAs
• The Roth IRA is Bigger
• Roth IRA vs. Non-IRA Savings
• Roth IRA vs. Nondeductible IRA
• Roth IRA vs. Deductible IRA
• Roth IRA vs. Employer Plan
• Roth IRA Rollover Considerations
• Roth IRA and Tax on Social Security

Roth IRA Investment Strategies

This part of our guide provides ideas for ways you should — or should not — use Roth IRAs as part of your financial planning strategy.

• Roth IRA Investment Strategies (topic intro)
• Roth IRA and College Savings
• Roth IRA and Saving for a Home
• Post-Retirement Rollover to Roth IRA
• IRAs for Minors