529 TO ROTH ROLLOVER CALCULATOR · RUNS IN YOUR BROWSER · NOTHING UPLOADED

How much of the leftover 529 can you move into a Roth IRA, and when?

Type the balance, what you added in the last five years and the beneficiary's income. The tool applies the 15-year rule, the five-year lock on recent contributions, the lifetime cap and the yearly Roth limit, and lays out a year-by-year rollover plan.

Arithmetic on assumptions you type. Not tax, legal or financial advice. The example figures are placeholders, not a recommendation; check current limits and IRS guidance.

1. The 529 account

2. Money added in the last five years (locked)

3. The beneficiary and the Roth IRA

Questions people ask

Can I move leftover 529 money into a Roth IRA?

Yes, since 2024, under SECURE 2.0: up to $35,000 per beneficiary over their lifetime, if the 529 has been open for the same beneficiary at least 15 years. The money goes directly from the 529 to a Roth IRA in the beneficiary's name, and it is not taxed or penalised when the rules are met.

Why can't I roll over contributions I made recently?

Contributions made in the last five years, and the earnings on them, are not eligible. This tool keeps each recent contribution locked until it is five full years old, with its growth, and lets only the older money move.

How much can be rolled over each year?

No more than the Roth IRA contribution limit for the year, minus any other IRA contributions the beneficiary makes, and no more than the beneficiary's earned income. Roth income phase-outs do not apply to the rollover. At the usual limit it takes about five years to move the full $35,000.

Is this better than a non-qualified withdrawal?

A non-qualified withdrawal taxes the earnings part at the beneficiary's rate and adds a 10% penalty on it. The tool shows that cost for the same amount next to the rollover, and what the rolled money could grow to by retirement.

What about switching the beneficiary instead?

Often the best answer: changing the 529 beneficiary to a sibling, a cousin or yourself keeps the money for education at no tax cost. This tool covers only the Roth rollover path; it does not decide which is best for your family.

Is this tax advice?

No. It is arithmetic on figures you type. IRS guidance on the rollover is still developing, and state rules can differ: some states recapture a deduction you took. Confirm with your plan administrator and a qualified professional before moving money.

Not decided

Whether a rollover beats changing the beneficiary or paying for more education, state recapture of deductions or credits, how IRS rules are finally interpreted (including the exact five-year window), the beneficiary's Roth IRA eligibility details, and what to invest in. Limits change every year.

Related tools: the 401(k) loan vs withdrawal calculator, the Roth conversion bracket-fill calculator and the backdoor Roth pro-rata calculator.