529 to Roth Rollover Calculator
Eligible 529 funds can move to the beneficiary's own Roth IRA, subject to a $35,000 lifetime cap, the $7,500 2026 IRA limit, 15-year account age and five-year contribution exclusion.
Last updated: October 27, 2026
Rollover estimate uses the beneficiary's own Roth IRA and does not include other IRA contributions.
Future rows hold 2026 limits and entered earned income constant; they are an illustration, not announced future-year limits.
The five-year exclusion also covers earnings attributable to recent contributions. This estimate subtracts only the recent-contribution amount entered; verify attributable earnings with the plan administrator.
Years-to-empty illustration — 2026 limits held constant
| Illustrative year | Illustrative rollover |
|---|---|
| 2026 | $7,500.00 |
| 2027 | $7,500.00 |
| 2028 | $7,500.00 |
| 2029 | $7,500.00 |
| 2030 | $5,000.00 |
FAQ
Who receives the rollover?
The rollover goes to the designated beneficiary's own Roth IRA.
What is the lifetime limit?
The lifetime limit is $35,000 per beneficiary.
How old must the 529 account be?
The account must satisfy the 15-year condition, and recent five-year contributions are excluded.
What is the 2026 annual limit?
The 2026 IRA contribution limit is $7,500, subject also to beneficiary earned income and other IRA contributions.
Does a Roth rollover have a MAGI limit?
The SECURE 2.0 rollover provision does not add a MAGI test, but ordinary IRA contribution room and reporting rules still matter.
Do all account dollars qualify immediately?
No. Contributions and earnings tied to the preceding five years are excluded from this estimate.
Methodology
SECURE 2.0 §126 added IRC §529(c)(3)(E): a qualified tuition program distribution may be rolled to the designated beneficiary's Roth IRA, subject to a $35,000 lifetime limit, the annual IRA contribution limit, a 15-year account-age condition and exclusion of contributions made in the preceding five years (and their earnings). The Roth IRA must be the beneficiary's own account; the rollover counts against that beneficiary's IRA contribution room and has no MAGI test.
For 2026 this planner uses the IRS $7,500 IRA contribution limit. The IRS announcement states: “The limit on annual contributions to an IRA is increased to $7,500 from $7,000.” Annual room is also capped by beneficiary earned income, remaining lifetime room and the eligible balance after the entered five-year exclusion. The multi-year table is a static illustration holding the 2026 $7,500 cap and entered earned income constant; it does not use or predict future announced limits. Account age is approximated from the first-contribution year; exact dates must meet the full 15-year requirement. It does not model IRA contributions from other sources, exact contribution lot dates, earnings allocation or the effects of account changes; verify eligibility and reporting with a tax professional.
Sources: SECURE 2.0 Act §126; IRC §529(c)(3)(E); IRS 2026 IRA contribution limit announcement; IRS Publication 590-A — accessed October 2026Last updated: October 27, 2026 · Reviewed against official IRS guidanceContinue with OBBBA Tax Center