"There is no such thing as FIFO ('first in, first out') with a Roth IRA. LIFO ('last in, first out') and pro rata also have zero bearing on Roth IRA withdrawals. In fact, there is a simple ordering procedure for Roth IRA distributions: Contributions come out first. When they are depleted… Converted dollars come next. When they are depleted… Earnings come out last. That's it. Those are the ordering rules, and it does not matter from which Roth IRA you take a distribution."

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