What's Taxable on an Early Roth IRA Withdrawal?

Roth IRA investments grow tax-free until withdrawn, and then can be tax-free when withdrawn. These are "qualified distributions"-generally, held in the Roth IRA at least 5 years before withdrawal, and withdrawn after the owner reaches age 59 ½.
But suppose the owner has to withdraw before the 5 year period is up. Part of the withdrawal will still be tax-free. The Worksheet below shows how much will be taxable.

Enter the total of all distributions made from your Roth IRA(s) during the year:
Enter the amount of qualified distributions made during the year:
Enter the amount of distributions made during the year to correct excess contributions made during the year. (Do not include earnings.):
Enter the amount of distributions made during the year that were contributed to another Roth IRA in a qualified rollover contribution:
Enter the amount of all prior distributions from your Roth IRA(s) (whether or not they were qualified distributions):
Enter the amount of the distributions included on the preceding line that were previously includible in your income:
Enter the total of all your contributions to all of your Roth IRAs:
Enter the total of all distributions made(this year and in prior years) to correct excess contributions. (Include earnings.):

Results:
This is the taxable part of your distribution:

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