Strong Tower Advisors · Educational guide
Roth IRA Guide
A short overview, with three focused pages for the details.
How to use this guide
Use it to understand the rules and to prepare questions for your tax professional. It does not recommend contributing to, converting to or withdrawing from any account.
Educational only. 2026 figures were verified against IRS sources on October 26, 2026. Tax rules can change.
Quick answer: A Roth IRA is funded with after-tax money. Qualified withdrawals, including earnings, are tax-free, and the original owner has no required minimum distributions. You can add money two ways: an annual contribution, which is limited by income and earned income, or a conversion from a pre-tax account, which has no income limit but is taxable in the year you convert.
- Roth IRA basics and 2026 limitsContributions vs. conversions, 2026 limits and income phase-outs, and situations where people look at Roth accounts.
- Roth conversionsHow conversions are taxed, the pro-rata rule, ripple effects and questions for your tax professional.
- Five-year rules and withdrawalsThe two five-year clocks, withdrawal ordering and how RMD rules differ for Roth accounts.
Sources
- IRS — 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500 (IR-2025-111)
- IRS Notice 2025-67 — 2026 cost-of-living adjustments
- IRS — Roth IRAs
- IRS Publication 590-A — Contributions to IRAs (conversions)
- IRS Publication 590-B — Distributions from IRAs (Roth five-year rules and ordering)
- IRS — Retirement plan and IRA required minimum distributions FAQs
- IRS — Retirement topics: designated Roth account
Educational only. This guide is not individualized investment, tax, legal or insurance advice and does not recommend any account, transaction or product. Rules and individual circumstances vary. Verify current official information and consult qualified professionals.