I track Roth IRAs and my Roth 401(k) the same way I do all of my other
broad investment / brokerage accounts:

Contributions credit the bank account and debit the Roth IRA.
At some periodicity (could be every 3, 6, or 12 mos), I change the
investment balances, which in a rising stock market has typically meant
debit the Roth IRA, credit Income:Nontaxable Investment Income.  (I
understand other people may prefer a different credit account; this works
for me for tracking.  David T says below "earnings are tracked in separate
income accounts for tax tracking purposes.  Note that *nothing *on Roth
IRAs needs to be 'tracked' or reported in the USA, but perhaps David T
means "separate" from his/my *other *income accounts that do need to be
reported.)

When I eventually take distributions, no, I won't make "extra" entries to
track for the IRS, I will simply credit the Roth IRA account and debit the
asset account where I have sent the distribution.

Note that this is less involved than what I would do if I had REGULAR IRAs
or 401(k)s, as there I would be tracking eventual tax liabilities on growth
in those accounts, and then when I eventually take Required Distributions,
then the portion of the distribution that is taxable I would track into a
taxable income account.  Here's an example for a REGULAR IRA.  Say the
account balance was $500,000 at 2029-12-31 and I was required to withdraw
5% of it per the tax code in 2032.  When I take that $25,000 required
withdrawal, I would record it as:

Credit Regular IRA $25,000
Debit Brokerage Account $25,000 [these two record the transfer of assets]
Credit Income:Taxable:IRA withdrawal $20,000 [this presumes a calculation
that my tax basis in the IRA as of the withdrawal date was 100,000, or 20%
of the balance]
Debit Income:Nontaxable:IRA Deferred Growth $20,000
Credit Liabilities:Taxes Due this year $8,000 [at 40% tax rate]
Debit Liabilities:Deferred Taxes on IRAs $8,000 (this account would have
been credited every year as the IRA grew from investment earnings)


On Thu, Jun 4, 2026 at 2:29 AM David T. via gnucash-user <
[email protected]> wrote:

> Clint,
>
> I don't see any other replies, so...
>
> Our family has four Roth accounts-- one each for an IRA and an employer
> retirement plan. I track all the contributions and earnings for those
> accounts* (we haven't yet taken distributions **). That way, I can see
> generally what our retirement savings look like.
>
> Tracking actual daily value for these accounts is, frankly, more trouble
> than it's worth. Our retirement plans mask the investment details, and only
> provide generalized data, which makes tracking difficult. So, I mostly
> check that the share balances are correct from year to year. This gives me
> a broad sense of our progress toward the long term goals.
>
> HTH,
> David T.
>
> * - Contributions are handled as standard transactions between asset
> accounts, while earnings are tracked in separate income accounts for tax
> tracking purposes.
>
> ** - IANAA, but I understand that when distributions are made, extra
> entries must be made in GnuCash to allow you to track the distribution as
> income for IRS tracking.
>
>
>
> On June 3, 2026 9:22:21 PM GMT+05:30, Clint Chaplin <[email protected]>
> wrote:
> >For those of you using GnuCash and having Roth accounts, do you use
> GnuCash
> >to keep track of contributions vs. rollover/conversions vs. earnings, and
> >if so, how?
> >
> >--
> >Clint (JOATMON) Chaplin
> >_______________________________________________
> >gnucash-user mailing list
> >[email protected]
> >To update your subscription preferences or to unsubscribe:
> >https://lists.gnucash.org/mailman/listinfo/gnucash-user
> >-----
> >Please remember to CC this list on all your replies.
> >You can do this by using Reply-To-List or Reply-All.
> _______________________________________________
> gnucash-user mailing list
> [email protected]
> To update your subscription preferences or to unsubscribe:
> https://lists.gnucash.org/mailman/listinfo/gnucash-user
> -----
> Please remember to CC this list on all your replies.
> You can do this by using Reply-To-List or Reply-All.
>
_______________________________________________
gnucash-user mailing list
[email protected]
To update your subscription preferences or to unsubscribe:
https://lists.gnucash.org/mailman/listinfo/gnucash-user
-----
Please remember to CC this list on all your replies.
You can do this by using Reply-To-List or Reply-All.

Reply via email to