Roth IRA contributions are not tax-deductible, but earnings grow tax-deferred and your client can withdraw them entirely tax-free if:
- Your account has been open for at least five years, and
- You are at least age 59½, disabled, or use up to $10,000 to buy a first home.
Even before you meet the conditions for tax-free withdrawal of earnings¹, you can always withdraw an amount equal to your contributions without paying any tax regardless of your age or how long your account has been open. That means you can take money out at any time and pay no tax until you've taken out all of your original contributions.