U.S. · 529 plans
529 to Roth IRA rollover, how much and how fast.
Enter the eligible balance and what you have already rolled over. The page applies the statutory $35,000 lifetime cap and the annual IRA limit.
The lifetime ceiling is $35,000 per beneficiary, and each year's rollover cannot exceed that year's IRA contribution limit minus what the beneficiary already put into IRAs. For 2026 the IRA limit is $7,500, so moving the full $35,000 takes at least five tax years. The 529 account must have been maintained for 15 years, and only money contributed (with its earnings) more than 5 years ago can move.
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The rule in one paragraph
Section 529(c)(3)(E) of the Internal Revenue Code lets a distribution from a qualified tuition program go to a Roth IRA for the designated beneficiary without being taxed as a nonqualified withdrawal, if the 529 account has been maintained for the 15-year period ending on the date of the distribution. The amount cannot exceed what was contributed to the program, and the earnings on it, before the 5-year period ending on the distribution date. The money must move by direct trustee-to-trustee transfer, and the Roth IRA must belong to the same beneficiary.
The two ceilings
- Annual: the rollover may not exceed the IRA contribution limit for that tax year, reduced by all contributions made that year to any individual retirement plan for the beneficiary. The IRS announced $7,500 as the 2026 IRA contribution limit, up from $7,000.
- Lifetime: the exception stops applying once the total of these rollovers for the beneficiary, across all years, would exceed $35,000.
Worked example
A beneficiary has $40,000 in a 529 that has been open for 16 years, of which all $40,000 was contributed (with earnings) more than 5 years ago. Nothing has been rolled over and no IRA contribution has been made this year.
- Lifetime room: $35,000, so $35,000 of the $40,000 can move.
- This year: the annual limit of $7,500 minus $0 of IRA contributions = $7,500.
- Total time: 4 years at $7,500 = $30,000, then $5,000 in the fifth year. That is 5 tax years.
If the same beneficiary also contributed $2,000 to a Roth IRA this year, only $5,500 of rollover fits that year.
What the calculator leaves out
It does not check the beneficiary's eligibility to hold a Roth IRA, earned income, or how a beneficiary change resets the 15-year clock. IRS Publication 970 sends readers to Publication 590-A for the contribution rules and notes the rollover must also stay within the annual limit when added to other Roth contributions. Your 529 plan administrator reports the contributions older than 5 years; use that figure for the first field.
Limits
This page uses the statute and the IRS 2026 IRA limit. Plan administrators and tax advisers may apply later IRS guidance. Check the 2027 limit once the IRS announces it, and use the annual limit field to model it.
Sources
Primary sources opened and checked on November 2, 2026. This page has no affiliation with any agency; confirm with the agency before you rely on an amount or date.
- 26 U.S.C. 529(c)(3)(E), Cornell Legal Information Institute. Read November 2, 2026.
- IRS Publication 970 (2025), Tax Benefits for Education: Qualified Tuition Programs. Read November 2, 2026.
- IRS: 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500. Read November 2, 2026.
Frequently asked questions
What is the lifetime limit for rolling a 529 into a Roth IRA?
$35,000 per designated beneficiary. Section 529(c)(3)(E) stops the tax-free treatment for rollovers beyond that aggregate across all years.
How much can I roll over in one year?
No more than the IRA contribution limit for that year ($7,500 for 2026), reduced by what the beneficiary has contributed to any IRA that year.
How long must the 529 account be open?
It must have been maintained for the 15-year period ending on the distribution date.
Which money can be rolled over?
Only the part equal to contributions, and the earnings on them, made before the 5-year period ending on the date of the distribution.
Whose Roth IRA receives the money?
The Roth IRA must be maintained for the same designated beneficiary, and the move must be a direct trustee-to-trustee transfer.
Not legal or financial advice
This page applies the statute and the IRS limit as published and does not know your plan, your beneficiary or your tax return. Everything runs in your browser; nothing you enter is sent anywhere.