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All about Roth IRAs and conversion strategies

Key Takeaways

  • In retirement, Roth IRAs aren’t subject to RMDs and withdrawals are generally tax-free. Certain high earners, however, are ineligible to contribute to a Roth directly.
  • There is no income limit for converting an existing IRA to a Roth IRA, but the converted amount is generally taxed as ordinary income.
  • To implement a “backdoor” Roth strategy, make a post-tax contribution to a traditional IRA and immediately convert it to a Roth.
  • In a “mega backdoor” Roth conversion, you make an after-tax contribution to a 401(k)—up to the IRS’s overall plan contribution limit—then convert to a Roth.
  • Before doing a Roth conversion, look at your current tax rate versus where you expect it to be in retirement as well as the immediate tax impact of converting funds.

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This information is intended to be educational and is not tailored to the investment needs of any specific investor.

Fidelity does not provide legal or tax advice. The information herein is general and educational in nature and should not be considered legal or tax advice. Tax laws and regulations are complex and subject to change, which can materially impact investment results. Fidelity cannot guarantee that the information herein is accurate, complete, or timely. Fidelity makes no warranties with regard to such information or results obtained by its use, and disclaims any liability arising out of your use of, or any tax position taken in reliance on, such information. Consult an attorney or tax professional regarding your specific situation.

Views expressed are as of the date indicated, based on the information available at that time, and may change based on market or other conditions. Unless otherwise noted, the opinions provided are those of the speaker or author and not necessarily those of Fidelity Investments or its affiliates. Fidelity does not assume any duty to update any of the information.

For a distribution to be considered qualified, the 5-year aging requirement has to be satisfied, and you must be age 59½ or older or meet one of several exemptions (disability, qualified first-time home purchase, or death among them).

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