529 to Roth IRA Rollover Calculator
Leftover college savings can start a child's retirement. See when the 15-year rule lets the money move, how much can go each year under the IRA limit and earned income, and how long the $35,000 lifetime cap takes.
Federal rules under IRC 529(c)(3)(E), with the 2026 IRA limit. Everything runs in your browser. For education only, not tax advice.
The 529 account
For this beneficiary
The balance minus contributions of the last 5 years and their growth
The beneficiary
Wages or self-employment income
They share the same annual limit
Toward the $35,000
For the 529 and the Roth
$33,096 can move to a Roth IRA
by 2030
Over 5 years. Left to grow at 6% a year, it could be worth about $367,514 at 65, tax-free.
First eligible year
2019
15 years after opening
Lifetime used
$33,096
of $35,000
Worth at 65
$367,514
at 6% a year
Year by year
| Year | Rollover | Limited by |
|---|---|---|
| 2026 age 22 | $7,500 | the IRA limit |
| 2027 age 23 | $7,500 | the IRA limit |
| 2028 age 24 | $7,500 | the IRA limit |
| 2029 age 25 | $7,500 | the IRA limit |
| 2030 age 26 | $3,096 | eligible 529 money |
How this is worked out. Each year the rollover is the smallest of the IRA limit ($7,500 for 2026) less other IRA contributions, the beneficiary's earned income, the 529 money older than five years, and what is left of the $35,000. Future years use the 2026 limit, which will likely rise, so later years may allow more.
Rollovers must go directly from the 529 plan to a Roth IRA in the beneficiary's name. There is no IRS guidance on whether changing the beneficiary restarts the 15-year clock; this schedule assumes it runs from when the account opened. Some states tax a rollover they do not recognize, or recapture past state deductions; check your plan.
Fifteen years, then five
The account must be 15 years old, and money added in the last 5 years must wait. Accounts opened at birth usually qualify by the time a child finishes college.
One IRA limit a year
Each year's rollover uses the beneficiary's IRA limit, $7,500 for 2026, and needs that much earned income. The $35,000 lifetime cap takes five years.
No income limit
The Roth IRA income phase-out does not apply to these rollovers, so higher earners can use them too.
Small amounts grow large
$35,000 moved in your twenties has four decades to grow tax-free in a Roth IRA.
Frequently asked questions
Can I roll a 529 into a Roth IRA?
Yes, since 2024, into a Roth IRA in the beneficiary's name. The 529 account must have been open for that beneficiary for at least 15 years, money contributed in the last five years (and its earnings) cannot move, each year's rollover counts against the Roth IRA contribution limit, and the total is capped at $35,000 per beneficiary for life.
How much can I roll over each year?
Up to the year's IRA contribution limit, $7,500 for 2026, less any other IRA contributions the beneficiary makes that year. The beneficiary also needs earned income at least equal to the rollover. At $7,500 a year, reaching $35,000 takes five years.
Does the Roth IRA income limit apply?
No. A 529-to-Roth rollover is allowed whatever the beneficiary's income, even above the normal Roth IRA phase-out. It still uses up the beneficiary's annual IRA limit for that year.
Does changing the beneficiary restart the 15-year clock?
The law says the account must be maintained for 15 years, but the IRS has not said whether naming a new beneficiary restarts the count. Some plan providers assume it does. Until there is guidance, keep the original beneficiary if you plan to use this rollover, or check with your plan.
Is a 529-to-Roth rollover taxed?
Not federally, when it goes directly from the 529 plan to the Roth IRA. Some states do not recognize the rollover and may tax the earnings or take back earlier state tax deductions, so check your state's 529 rules before moving money.
Sources and references
- 26 U.S.C. 529(c)(3)(E): rollovers from 529 programs to Roth IRAs
- 26 U.S.C. 408A(c)(3)(E) and (c)(5): no income limit, counted against the annual limit
- IRS Notice 2025-67: 2026 IRA contribution limit
- IRS Publication 590-A: contributions to individual retirement arrangements
- Rules encoded as of 27 October 2026, with the 2026 IRA limit.
Disclaimer: This calculator is for educational purposes only and does not constitute tax advice. It uses the 2026 IRA limit for every year, assumes no new 529 contributions, and does not cover state tax treatment. Confirm with your 529 plan and a tax professional.
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