Education

529→Roth IRA rollover eligibility (SECURE 2.0 §126)

How much of a 529 balance can be rolled into the beneficiary's Roth IRA under SECURE 2.0 §126? The rollover is gated: the account must be 15+ years old, contributions from the last 5 years are excluded, each year is capped at the Roth IRA contribution limit (less the beneficiary's other IRA contributions for the year) and by the beneficiary's earned income, and there is a $35,000 lifetime cap per beneficiary. Returns the maximum this year, which cap binds, and how many years to exhaust the lifetime limit. Deterministic; not tax advice.

post/v1/education/529-to-roth

Request

  • Base URL: https://api.numeratica.com
  • URL: https://api.numeratica.com/v1/education/529-to-roth
  • Auth: one of:
    • HTTP bearer
    • API key in header X-API-Key

Request body

yearinteger

For the IRA contribution limit; omit for 2026.

beneficiary_ageinteger required

Drives the age-50 IRA catch-up.

balancenumber required

Total 529 balance.

account_age_yearsinteger required

Years the 529 has been open (15+ required).

recent_contributionsnumber

Contributions (+ earnings) from the last 5 years — ineligible to roll.

lifetime_rolled_alreadynumber

Prior rollovers counted against the $35k cap.

other_ira_contributionsnumber

Beneficiary's other Trad/Roth IRA contributions this year.

beneficiary_earned_incomenumber

Compensation; the rollover cannot exceed it.

Response

The rollover analysis

result_idstring
engine_versionstring
disclaimerstring

Example response

{
  "result_id": "roll529_1a2b3c4d5e6f7a8b",
  "engine_version": "529-to-roth-1.0.0"
}

Changes

No recorded changes to this operation across all 1 revision of this API.