529-to-Roth Rollover Limit Calculator
The SECURE 2.0 Act lets beneficiaries roll unused 529 funds into a Roth IRA, tax-free, within limits. Each year's rollover cannot exceed the annual Roth IRA contribution limit (reduced by other IRA contributions) or the beneficiary's earned income, and total lifetime rollovers per beneficiary are capped at $35,000. The 529 account must also have been open at least 15 years. This calculator combines these limits to show how much you can roll over this year and how much lifetime room remains.
529-to-Roth rollover formula
Annual room = min(IRA limit - other IRA contributions, earned income)
Lifetime room = max(0, lifetime cap - rolled over so far)
15-year rule met = years open >= 15
Allowed this year = 15-year met ? min(annual room, lifetime room) : 0
The annual rollover is limited by the IRA contribution limit (net of other IRA contributions) and earned income; the lifetime room is the $35,000 cap minus prior rollovers. The 15-year rule is a gate on the whole amount.
529-to-Roth rollover context
- The lifetime rollover cap is $35,000 per beneficiary, established by SECURE 2.0.
- Each year's rollover counts against the beneficiary's annual Roth IRA contribution limit.
- The 529 account must have been open at least 15 years.
- Contributions made in the last 5 years (and their earnings) cannot be rolled over.
- The Roth income phaseout does not apply, but the beneficiary needs earned income.
529-to-Roth rollover: frequently asked questions
What is a 529-to-Roth rollover?
Under the SECURE 2.0 Act, beneficiaries of a 529 education savings account can roll unused funds into a Roth IRA in the beneficiary's name, subject to limits. The rollover is tax-free and penalty-free when the rules are met. It gives families a way to use leftover 529 money for retirement instead of taking a taxable nonqualified withdrawal.
What are the annual and lifetime limits?
Each year's rollover is capped at the annual Roth IRA contribution limit, reduced by any other IRA contributions the beneficiary made that year. There is also a lifetime cap of $35,000 in total rollovers per beneficiary. This calculator applies both limits and the lifetime amount you have already rolled over.
What is the 15-year rule?
The 529 account must have been open for at least 15 years before a rollover is allowed. In addition, contributions (and earnings on them) made within the last 5 years cannot be rolled over. If your account has not been open 15 years, no rollover is permitted yet, which this calculator flags.
Does the beneficiary need earned income?
Yes. The rollover counts as a Roth IRA contribution, so the beneficiary must have earned income at least equal to the rollover amount for the year. However, the Roth IRA income phaseout that normally limits high earners does not apply to these rollovers. Enter your earned income to see whether it constrains the amount.
Whose Roth IRA receives the money?
The Roth IRA must be in the name of the 529 account's beneficiary, not the account owner (unless they are the same person). The rolled-over amount is treated as a contribution for that beneficiary and counts against that year's IRA contribution limit for them.
Official sources
- U.S. Internal Revenue Service: Qualified Tuition Programs (529 plans).
- U.S. Internal Revenue Service: About Publication 970, Tax Benefits for Education.
Reviewed by the CalculatorHub team, edited by James Graham, 17 June 2026. See our methodology.