Terms of Use
Legally, they are the same account type. However, they are treated differently regarding withdrawal rules and deadlines. You do not need separate accounts for each year or each type of funding; one Roth IRA can hold everything.
| Feature |
Regular Contribution |
Roth Conversion |
| 2026 Limit |
$7,500 ($8,600 if 50+) |
Unlimited |
| Deadline |
April 15, 2027 |
December 31, 2026 |
| 5-Year Rule |
Applies to earnings only |
Each conversion has its own 5-year clock |
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