529-to-Roth Transfer Eligibility Calculator

Verify SECURE 2.0 eligibility before moving leftover education savings. This planner confirms the account age requirement, subtracts ineligible recent contributions, and maps the annual rollover schedule so you know when the 529 balance and lifetime cap will be fully exhausted.

Enter the beneficiary's current age to gauge IRA contribution limits and earned-income eligibility.
Years since the original 529 plan was opened. SECURE 2.0 requires at least 15 years.
Remaining qualified balance available for rollover after paying education expenses and fees.
Planned annual rollover amount you want to move into the beneficiary's Roth IRA.
Defaults to $0. Include any prior 529-to-Roth amounts already executed for this beneficiary.
Defaults to $35,000 per beneficiary under current law unless state statutes impose a smaller cap.
Defaults to the applicable Roth IRA limit (currently $6,500 under age 50 or $7,500 for age 50+). Override if you expect a different limit.
Defaults to $0. Contributions (and earnings) made in the past five years remain ineligible until they season.

Informational planning aid only. Consult a tax professional regarding SECURE 2.0 rollover requirements and earned income limits.

Examples

  • Age 26 beneficiary, 17-year-old account, $32,000 eligible balance, $7,500 planned annually, $5,000 already rolled, $1,200 recent contributions ⇒ SECURE 2.0 rollover runway $29,800.00 USD • Annual transfer permitted this year $6,500.00 USD • Timeline to exhaust balance 5 years at $6,500.00 USD plus a final transfer of $3,300.00 USD • 529 balance left afterward $2,200.00 USD • Lifetime rollover capacity remaining $200.00 USD. $1,200.00 USD was excluded because those contributions are younger than five years.
  • Age 19 beneficiary, 13-year-old account, $18,000 balance, $5,500 planned annually ⇒ The 529 account must reach 15 years of age. Wait 2 more years before rolling funds.

FAQ

How does earned income affect the rollover?

Roth IRA contributions, including 529 rollovers, cannot exceed the beneficiary's earned compensation for the tax year. If income is limited, reduce the annual transfer amount accordingly.

Do state recapture rules apply?

Several states claw back prior state tax deductions or credits when 529 funds are used for non-education purposes. Confirm local recapture policies before initiating the rollover.

Can I change beneficiaries to restart the timeline?

Changing beneficiaries restarts the 15-year clock for the new beneficiary and may also reset the five-year contribution seasoning period. Evaluate the trade-offs before switching.

What happens if the Roth IRA limit increases?

Update the annual Roth IRA limit field with the new contribution cap to instantly recalculate how many years remain and how much you can move each year.

Additional Information

  • SECURE 2.0 lets beneficiaries roll up to $35,000 from a 529 into a Roth IRA, provided the account has been open at least 15 years and the beneficiary has earned income.
  • Roth IRA annual contribution limits and catch-up rules still govern transfers, so a rollover cannot exceed the year's cap or earned compensation.
  • Contributions and earnings made within the most recent five years are ineligible until they season, which can materially shrink the transferable balance.
  • Keeping a running tally of prior rollover amounts avoids accidentally breaching the lifetime ceiling and triggering taxes.
  • Many families leave a small balance in the 529 to preserve the account for future beneficiaries or continuing education needs.

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