Filing status is MFJ

Client is 36 years old.

Opened the Roth IRA in December 2020 and his contributions from that time to December 31, 2023, were $4,405.

During 2024, he contributed $720 but withdrew $4,500.  The withdrawals were for paying down consumer debt therefore none of the exceptions were met. He received a 1099-R with Box 1 - $4,500 and Box 2 - $4,500.  Distribution code is J.  Federal tax withheld was $450.

I answered "No" to "Opened a Roth IRA before 2020".  I inputted his cumulative regular Roth IRA contributions as $4,405 (basis).  According to my Gregorian calendar calculations, he had the Roth IRA open for 37 months (prior to January 1, 2024) and 44 months before the withdrawal.  These are well short of the required 60 months.

All Gregorian and Julian calendar aficionados are welcome to reply as well as those tax experts that are a lot smarter than me.

Enjoy the day/evening!