You may have to include part of other distributions in your income. See Ordering rules for withdrawals, later. Made because you are disabled, Made to a beneficiary or to your estate after your death, or To pay certain qualified first-time homebuyer amounts. Distributions that are not qualified distributions. A distribution is not a qualified distribution if either of the following rules applies.
Excess contributions rule.
It applies only to the portion of a conversion contribution that is includible in income because of the conversion. And it applies as though the amount is includible in gross income in the year of the withdrawal, even if no conversion income is includible. Ordering rules for withdrawals. If you make a withdrawal from your Roth IRA that is not a qualified distribution, part of the withdrawal may be taxable. Regular contributions are withdrawn first.