529 to Roth IRA Transfer Calculator (SECURE 2.0)
Educational tool only—not tax advice. Confirm any rollover with your custodian and advisor. IRS rules and contribution limits update periodically.
Plan must be open for at least 15 years for the beneficiary to be eligible.
Enter number of years (e.g., 17)
For state-specific guidance (not used in calculations yet).
Leave on for the cautious interpretation of IRS guidance. Toggle off if your advisor confirms recent contributions are transferable.
Suggested: $7,000.00
Lifetime cap is $35,000 per beneficiary.
Maximum transfer this year
$7,000.00
Eligibility: Eligible
What's binding?
Years plan open
17
Annual IRA space left
$7,000.00
Limit minus contributions already made this year.
Lifetime cap remaining
$35,000.00
Eligible 529 dollars
$34,000.00
Strict mode excludes last 5 years of contributions.
Advisor summary
Tax year 2025 17 years since the 529 opened Earned income: 12000 IRA limit remaining: $7,000.00 Lifetime cap remaining: $35,000.00 Eligible 529 dollars: $34,000.00 Maximum transfer this year: $7,000.00 Limiting factors: Annual IRA limit
How the calculator works
- Confirm the 529 has been open for the beneficiary at least 15 years.
- Check that the beneficiary has earned income this year.
- Compute IRA space left: annual limit minus IRA contributions already made.
- Calculate lifetime cap remaining: $35,000 minus prior 529→Roth transfers.
- Determine eligible 529 dollars (strict mode subtracts the last 5 years of contributions).
- Maximum transfer = minimum of IRA space, earned income, lifetime cap remaining, and eligible 529 dollars.
Always document the transfer with your custodian. Trustee-to-trustee transfers avoid IRS Form 1099-R reporting as a taxable distribution.