There are two components of your Roth, CONTRIBUTIONS, and GAINS. What you put into the Roth over the years is your CONTRIBUTIONS. These are never taxed when you pull them out. Figure out how much of the $25,000 was CONTRIBUTIONS and subtract that from the $25,000. The remainder (if any) is GAINS. If you have no gains, none of your withdrawal is taxed. Done.

If you do have GAINS, you need to figure out the taxes on them. Will you turn 59 1/2 this year or in an earlier year or are you disabled? If yes, then there are no taxes on your GAINS. Done.

If you won't turn 59 1/2 until at least 2008, then we look at when the Roth was opened. It needs to be opened at least 5 years. If you pull the money out in 2007, the Roth needs to be opened in tax year 2002. You could have opened it up as late as April 15th, 2003 and still qualify if you said that you want to make the contribution a 2002 contribution. Is the first year of the Roth 2002 or earlier? If "no", then all of the GAIN is considered taxable income (see TAX paragraph).

OK, so the Roth was opened for at least 5 years, will you have owned a home at any time in the 2-year period ending on the day you acquire the new home? If "yes", then all of the GAIN is considered taxable income (see TAX paragraph). Basically, if you close on your new home on September 1st, 2007 and did not own any part of any home since August 31st, 2005, you can answer this question "no".

OK, so you didn't own an home in over 2 years and your Roth was opened in 2002 or earlier, if you never took the "$10,000 1st-time home buyer" exemption before, you can take as much of it as you need now. If you did take some of it in the past, subtract that amount from $10,000. Let's assume you never took the exemption, the first $10,000 of GAIN will not be taxed at all. Not only will it not be subject to the 10% tax, but it will also not be added to your income. Any GAIN you pull out that exceeds the $10,000 lifetime limit is considered taxable income (see TAX paragraph).

If any of your withdrawals were originally in a Traditional IRA and you converted them to the Roth, they must have been converted over 5 years ago in order to qualify for the tax-free pull-out. If they were converted less than 5 years ago, they will be subject to the 10% tax, but will not be considered taxable income (since you already paid the tax when you converted it).

TAX:

Whatever amount is taxable income will add to your other income just like bank interest does, but on a different line of your tax return (line 15 of the 1040). In addition, you will owe an additional 10% tax. (Technically, this is not a penalty, but a tax. Penalties can be waived by the IRS, whereas taxes can not. Thank you Steve F.) So, if the taxable income is $10,000, and you are in the 25% tax bracket, you will owe an additional 25% of 10,000 plus 10% of 10,000 or $3,500.

Example:

You opened the Roth in February 2003 and asked that the contribution was for 2002. In 2005, you converted $4,000 from a traditional IRA. Over the years, you contributed $10,000 to the Roth (besides the conversion). Your basis is $4,000 + $10,000 = $14,000. Your GAIN is $11,000 ($25,000 – $14,000). The last home you owned you sold in 2004. Your 2007 taxes will look like:

Line 15 (IRA): $1,000 ($11,000 GAIN minus $10,000 1st time home exclusion)

Line 60 (additional tax on IRA): $500 (10% of $5,000) ($1,000 of non-excluded gain plus $4,000 of conversions that happened within the last 5 years).

If you are in the 25% bracket, your tax liability will increase $750. Not too bad for taking out $25,000 from retirement.

Remember, whatever part of the $10,000 you don't use can be used by you in the future if everything else qualifies. Also, rolling over your Roth IRA into another Roth IRA does NOT restart the clock. As long as the original Roth was opened in 2002 or earlier, you are fine.

Good luck!

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You weren't very specific with the question.

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