When Is A Roth IRA Tax Free? 
The money from a Roth IRA is received income tax free if the plan has been in force five years or more and the person is 59.5 years or older . Unlike regular IRA , a Roth IRA does not have a current income tax reduction . Both plans accumulate money income tax deferred , however the standard IRA results in mandatory withdrawals and 100 % taxation when withdrawn . There are other issues . 