Roth IRA Earnings before 5 years

An investor completed a conversion (TIRA to Roth) in year #1.

In year #4, he withdraws the original conversion amount but leaves the earnings in the account.

If he waits past the 5 year mark (and is over 59 1/2), what is the tax implications on the earnings in the account?



Starting in year 6 and over 59.5 the Roth is qualified, and the entire balance can be distributed tax free.

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