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So, to make sure you pay at least a minimum amount of income tax on the account funds, the government imposes a Required Minimum Distribution. Roths are Different Roth IRAâs are different, though.
In most cases, withdrawals made after age 59Â½ will be qualified distributions, provided they meet the 5 year rule for investment gains. According to IRS Publication 590 : A qualified distribution is any payment or distribution from your Roth IRA that meets the following requirements.irst home purchase withdrawal from Roth IRA. Early Roth IRA withdrawals for the purchase of a first home are allowed up to a $10,000 life time maximum per account. Withdrawals can be made for the purchase of your first home, or the benefit can be used for your children or grandchildren.