Roth IRA Distribution Question

[MN2V]

My tax brain is still on vacation so I would like some help.

One of my clients is considering a Roth IRA withdrawal. He is over 59 1/2. I forgot to ask if he has held the Roth IRA for over 5 years. Am I correct that he can take contributions tax free but earnings will be taxable if held less than 5 years? If he has held the Roth IRA for over 5 years and both contributions and earnings are not taxable, does this affect his income in figuring his taxable Social Security?

Thanks.

[kcjenkins]

You are correct on the taxability of the distributions. Roth distributions that are not taxable should not affect his SS tax status.