If you want rules-based "keeping track", I don't think GC is the place for
that.  Of course, depending on the complexity you are comfortable with, you
could elect to track an individual Roth IRA with multiple sub-accounts,
including Contributions, or even two accounts for Contributions older than
5 years, more recent Contributions, or even year by year contributions, and
then at the end of each year time period, credit and debit multiple
sub-accounts.  I won't do that, but you certainly could.

On Thu, Jun 4, 2026 at 11:58 AM Clint Chaplin <[email protected]> wrote:

> Roth distributions MAY be taxable under certain conditions.  Contributions
> are always non-taxable when distributed.  Roll-overs and conversions when
> distributed may be taxable.  And earnings when distributed may also be
> taxable.  The taxability depends on age of the contributor (59 1/2 or
> more), age of the contribution (5-year rule)
>
> The IRS has rules about where distributions come from: contributions
> first, then rollovers and conversions, and then earnings.
>
> Thus my question about keeping track of contributions vs.
> rollover/conversions vs. earnings in GnuCash, and if so, how.
>
> On Thu, Jun 4, 2026 at 3:46 AM David Warren <[email protected]> wrote:
>
>> 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
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>>
>
> --
> Clint (JOATMON) Chaplin
>
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