Retirement · SECURE 2.0 §126
529-to-Roth Rollover Checker
Estimate how much of a 529 plan can move into the beneficiary's Roth IRA this year — with each statutory limit shown side by side so you can see which one binds.
IRA contribution limit changes by year.
Must be at least 15 years.
Exclude contributions from the last 5 years and the earnings on those contributions — they can't be rolled.
W-2 wages, self-employment income, etc. It must cover both the beneficiary's own IRA contributions and the rollover.
At 50 or older the annual IRA limit includes the catch-up ($8,000 for 2025).
Traditional + Roth combined. Shared with rollover.
On a joint return, if the beneficiary earned less than the spouse, the spouse's compensation (minus the spouse's own IRA contributions) can count toward the earned-income limit (IRC §219(c), which the Roth limit incorporates). The IRS hasn't issued 529-specific guidance on this.
Lifetime cap is $35,000 per beneficiary — across all 529 accounts.
This year's max 529→Roth rollover
$7,000
At the annual IRA limit ($7,000/yr), moving the remaining $35,000 takes ~5 years.
Which limit is binding?
- $35,000Lifetime cap remaining ($35,000 − prior rollovers)
- $7,000Annual IRA limit remaining ($7,000 − own contributions)Binding
Shared with the beneficiary's own IRA contributions this year.
- $30,000Earned income less your own IRA contributions
Your earned income must cover both your own IRA contributions and the rollover. On a joint return, a spouse's compensation can count too (IRC §219(c), which the Roth limit incorporates).
- $35,000Eligible 529 funds (excluding last-5-year contributions + earnings)
No income limits on the beneficiary.
A high-earning beneficiary who is otherwise phased out of direct Roth contributions can still receive 529→Roth rollovers. The normal Roth MAGI phase-outs do not apply.
Beneficiary change + the 15-year clock is unresolved.
The IRS has not definitively ruled whether changing the 529 beneficiary restarts the 15-year clock. Confirm with your plan administrator before relying on a beneficiary change to unlock a rollover.
Related tools
Sources & References
Primary references used for this content
IRS Publication 590-A — Contributions to Individual Retirement Arrangements
IRA contribution rules; see rollover treatment
View on irs.gov
SECURE 2.0 Act §126 (P.L. 117-328) — Rollover from 529 to Roth IRA
Statutory basis for 529→Roth rollovers, effective 2024
View on congress.gov
✓2 primary sources; links re-checked on a weekly rotation by the source watcher
Disclaimer: This calculator provides estimates for educational purposes only. Not tax, legal, or financial advice. Results may vary based on your specific circumstances. Consult a qualified CPA or tax professional for personalized guidance.