When Can I Access My Roth 401K? 
A Roth IRA is subject to the Internal Revenue Code . The code stipulates that you can withdraw money from your Roth IRA whenever you want . If the account has been in force for over five years the distribution will not be considered ordinary income , however if you are younger than 59.5 you will be subject to a 10 % penalty tax . Once your are more than 59.5 and have held the contract for more than 5 years you can withdraw money to your hearts content without fear of income tax . 