About the 529 to Roth IRA Rollover Calculator
This 529 to Roth IRA rollover calculator maps out how leftover college savings can be moved into the beneficiary’s Roth IRA under the SECURE 2.0 Act. Enter the amount in the 529 that is eligible to move, how long the account has been open, the beneficiary’s age and earned income, and any other IRA contributions they make. The calculator builds a year-by-year rollover schedule, shows when the $35,000 lifetime maximum is reached, and projects what the rolled-over money could grow to by retirement.
It is useful for parents whose child finished school with money left over, got a scholarship or chose not to go to college, and for anyone weighing whether to overfund a 529. The rollover avoids the income tax and 10% penalty that would apply to a non-qualified withdrawal of earnings, and the Roth IRA income limits do not apply.
Rules modeled: the 529 must have been open for more than 15 years; contributions made in the last five years (and their earnings) cannot be moved, so enter only the older money; each year’s rollover is limited to the Roth IRA contribution limit — $7,500 for 2026, plus $1,100 at age 50 or older — minus any other IRA contributions, and cannot exceed the beneficiary’s earned income; and lifetime rollovers are capped at $35,000 per beneficiary. Future IRA limits are held at 2026 levels, so the schedule is slightly conservative. Rules on changing the beneficiary are still unsettled; keep the same beneficiary to be safe.
With the default inputs, the total moved to the roth ira is $35,000. Change any value above to recalculate instantly.
How to use the 529 to roth ira rollover calculator
- 1Enter the 529 money eligible to move — leave out contributions from the last five years and their earnings.
- 2Enter how many years the account has been open.
- 3Enter the beneficiary’s age, earned income and any other IRA contributions.
- 4Add any 529-to-Roth rollovers already made.
- 5Review the rollover schedule and projected Roth value.
Formula and method
Each year the maximum rollover is the Roth IRA contribution limit for that year ($7,500 in 2026, or $8,600 at age 50 and over) minus anything else the beneficiary contributes to traditional or Roth IRAs, and never more than their earned income. The rollover also cannot exceed the amount left under the $35,000 lifetime cap or the 529 money that is eligible — contributions and earnings more than five years old. No rollover is allowed until the account has been open for more than 15 years.
The calculator repeats this year by year until either the lifetime cap or the eligible balance runs out. The projected Roth value compounds each year’s rollover at your expected annual return until the target age, assuming each rollover happens at the start of the year. IRA limits are held at 2026 levels; in reality they are indexed to inflation, which can shorten the schedule.
- IRA limit
- Annual Roth IRA contribution limit ($7,500 in 2026, +$1,100 at 50+)
- $35,000
- Lifetime 529-to-Roth rollover maximum per beneficiary
Worked examples
Graduate with $40,000 left over
At 22 with $30,000 of income, the beneficiary can roll $7,500 a year for four years ($30,000) and the final $5,000 in year five, reaching the $35,000 cap in 2030. $5,000 stays in the 529. Grown at 7% until 65, the rollovers could be worth about $568,600.
Part-time income limits the rollover
With only $5,000 of earned income, each year’s rollover is capped at $5,000. Rolling $20,000 therefore takes four years, emptying the eligible balance.
Account opened 12 years ago
The account must be open more than 15 years, so the first rollover is in 2030. Because the beneficiary also puts $2,500 into an IRA each year, only $5,000 can be rolled annually, so $15,000 takes three years.
Frequently asked questions
How much can I roll from a 529 to a Roth IRA?+
Up to $35,000 over the beneficiary’s lifetime, and no more each year than the Roth IRA contribution limit ($7,500 for 2026, or $8,600 at age 50+) minus any other IRA contributions that year, and no more than the beneficiary’s earned income.
How long must the 529 account be open?+
More than 15 years. In addition, contributions made within the last five years — and the earnings on them — cannot be rolled over, so recent deposits are excluded even if the account itself is old.
Do Roth IRA income limits apply to 529 rollovers?+
No. The income limits that stop high earners contributing directly to a Roth IRA do not apply to 529-to-Roth rollovers. The beneficiary does still need earned income at least equal to the amount rolled over.
Is a 529 to Roth rollover taxable?+
No. A qualifying direct trustee-to-trustee rollover is not taxable and avoids the 10% penalty on non-qualified 529 withdrawals. It must go to a Roth IRA owned by the 529 beneficiary.
Can parents roll a child’s 529 into their own Roth IRA?+
No. The Roth IRA must belong to the 529 beneficiary. Changing the beneficiary to yourself first may restart the 15-year clock — the IRS has not issued final guidance — so most advisers recommend caution.
Does the rollover count as my Roth contribution for the year?+
Yes. A 529 rollover uses up that year’s IRA contribution room, so anything else the beneficiary contributes to a traditional or Roth IRA reduces how much can be rolled over.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.