Updated July 31, 2026. Quick answer: the 529-to-Roth rollover does not get its own bucket — it shares the beneficiary’s annual IRA limit. For 2026 that limit is $7,500 (under 50): if your daughter contributes $7,500 to her own Roth in March, the 529 can send her $0 that year; if she contributes $4,000, it can send $3,500. The statute is IRC §408A(c)(3)(F), and most “roll your leftover 529 into a Roth!” articles never mention it.
Why this changes the strategy, not just the paperwork
The choice is never rollover-vs-nothing; it is rollover-vs-her-own-contribution. If the beneficiary has cash to contribute herself, using the limit on a 529 rollover just relabels dollars she could have gotten into a Roth anyway — while burning lifetime rollover cap. The rollover’s real value is for years the beneficiary wouldn’t have contributed: early-career years when cash is tight, years when her own money goes to a 401(k) match first, or high-income years when MAGI limits block her own Roth contributions but not the rollover.
The cap also sets the floor on the timeline: $35,000 at $7,500-a-year-minus-her-own-contributions is five-plus years minimum — start the clock early if the goal is emptying the account. Run the true number for this year: the rollover calculator.
Coordinate the kid’s Roth and the 529’s Roth. They share one door.
Whose dollars use the limit each year is a real planning decision. The matching service below introduces you to advisers who pay to meet you.
Before you start, what actually happens. The form is run by Kapitalwise, our advisor-matching partner. It asks about nine questions — age, investable assets, location — then your name, email and phone number, and verifies the phone by text.
Kapitalwise sends your details to advisers who pay for the introduction, so expect calls and texts. Clear Money Guide is paid when you submit the form, whether or not you ever hire anyone. Nothing loads and nothing reaches Kapitalwise until you press the button.
Compare fees, scope, conflicts, credentials and fiduciary duty before you hire anyone.
The Kapitalwise form opens here — you stay on this page.