Traditional |
Roth |
|
| When can I withdraw my money penalty-free? | At age 59½ or older |
Age 59½ or older |
What is the penalty for withdrawals before age 59½? |
Subject to income tax and 10% federal early withdrawal penalty |
Subject to ordinary income tax and 10% federal early-withdrawal penalty |
Besides death or disability, are there exceptions to the penalty rules? |
Yes, for qualified college costs, medical expenses, medical insurance or if you establish periodic withdrawals. |
Yes, for qualified home purchases, college costs, medical expenses, medical insurance or if you establish periodic withdrawals. |
When am I required to begin making withdrawals? |
The year you reach 70½ |
Mandatory withdrawals are not required |
Can I withdraw contributions tax-free? |
No |
Yes, after five years |
What is the five-year rule? |
Does not apply |
If the account has been open less than five years, even if you are 59 ½ or older, withdrawals are subject to federal and state income taxes. |
Can I have my custodian transfer an account without penalties? |
Yes |
Yes |
| •Traditional IRAs |
| •Roth IRAs |
| •SEP IRAs |
| •Converting from traditional IRA to Roth IRA |
| •Withdrawals from IRAs |
| •Open a retirement account |
| •Education accounts |
| •IRS page on traditional IRAs |
| •IRS page on Roth IRAs |
| •IRS page on SEP IRAs |
| •IRS FAQ on IRAs |