Financial Basics · Retirement Accounts

Roth IRA

Definition

A Roth IRA is an after-tax retirement account where contributions grow tax-free and qualified withdrawals are tax-free in retirement. Contributions (not earnings) can be withdrawn anytime without tax or penalty.

Why it matters in retirement

Tax-free income in retirement is more valuable than it looks. Roth withdrawals don't count toward IRMAA, don't make Social Security taxable, don't push you into higher brackets, and don't trigger RMDs. Every retiree should have some Roth money — even if it means converting.

Key Numbers — 2026

Contribution limit (2026)
$7,500
Income phase-out (MFJ)
$246K–$256K
5-year rule (contributions)
5 yrs from first contribution
RMDs during owner's life
None

Pros

  • Tax-free growth and withdrawals
  • No RMDs during your lifetime
  • Contributions withdrawable anytime
  • Heirs inherit tax-free (10-yr rule)

Cons

  • No current tax deduction
  • Income limits on direct contributions
  • 5-year rules on conversions
  • Lower contribution limits than 401(k)

Common mistakes

  • Waiting to contribute because you're in a high bracket (contribute anyway)
  • Not understanding the 5-year rule on conversions
  • Converting without a plan for the tax bill
  • Treating Roth as an emergency fund

Related

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