Before SECURE 2.0, unused 529 money was a trap: use it for education, change the beneficiary, or pay tax and a 10% penalty to get it out. Since 2024, there's a fourth door — roll it into the beneficiary's Roth IRA. But the $35,000 lifetime limit comes wrapped in a 15-year account clock, a 5-year seasoning lock, and annual limits tied to the beneficiary's income. This calculator models how long the move actually takes, year by year, instead of just restating the rules.

Why it takes years, not one transfer

The headline number — $35,000 — sounds like a single transfer, but you can't move it all at once. Each year's rollover is treated like a Roth IRA contribution, so it's capped at the annual Roth limit ($7,500 for 2026 for someone under 50) and can't exceed the beneficiary's earned income. At the full $7,500 a year, moving $35,000 takes about five years. If the beneficiary earns less than $7,500, it takes longer — a beneficiary earning $5,000 needs seven years.

That's the core insight the article-only guides miss: the $35,000 is a destination, and income sets the speed limit. A student beneficiary with a part-time job may only be able to roll a few thousand dollars a year.

The two clocks: 15-year age and 5-year seasoning

Two separate timing rules gate the rollover. The 15-year rule requires the 529 to have been open for at least 15 years — measured from when the account was established, not your first deposit. If it's younger, you simply wait: an account opened in 2012 becomes eligible in 2027.

The 5-year seasoning rule is different. Contributions made in the last five years (and their earnings) can't roll yet, so recent deposits are held out of the eligible balance. Together these rules reward long-held, fully-funded accounts and penalize last-minute maneuvers — you can't open a 529, stuff it, and immediately shuttle the money to a Roth.

What to do with money above $35,000

The $35,000 cap is a lifetime, per-beneficiary limit. If the leftover balance is larger, the excess has two good exits. Change the beneficiary to another qualifying family member — the money stays tax-advantaged for education, and the new beneficiary gets their own separate $35,000 rollover allowance. Or take a non-qualified withdrawal: only the earnings portion is taxed at ordinary rates plus a 10% penalty, while your original contributions come back tax- and penalty-free.

One caveat worth noting: the IRS has not issued final regulations on every detail — for example, whether changing the beneficiary restarts the 15-year clock is still unsettled. Treat this tool as a planning estimate and confirm the specifics with a tax professional before you move money.