Exact Wording from Publication 590-B
From Chapter 2: Roth IRAs – Are Distributions Taxable?:
“You can always withdraw your regular contributions tax-free because they were made with after-tax dollars.”
“Qualified distributions are tax-free. A qualified distribution is any payment or distribution from your Roth IRA that meets the following requirements: It is made after the 5-year period beginning with the first taxable year for which a contribution was made to a Roth IRA, and it is made on or after the date you reach age 59½, become disabled, or use up to $10,000 to buy, build, or rebuild a first home.”
These passages show that every contribution is treated the same — there’s no special rule for a “second contribution.” The ordering rules (later in Chapter 2) confirm that when you withdraw, the IRS counts contributions first, then conversions, then earnings.
🔑 How Ordering Rules Work
When you take money out of a Roth IRA:
Regular contributions (always tax-free, regardless of how many times you contributed).
Conversions (tax-free if held 5 years).
Earnings (tax-free only if qualified distribution rules are met).
So, if you’ve made a “second contribution,” it simply adds to your pool of contributions that can be withdrawn tax-free at any time.
✅ Summary
Contributions (first, second, etc.) ? always tax-free to withdraw.
Earnings ? tax-free only if qualified distribution rules are met.
Publication 590-B makes no distinction between multiple contributions; they are all treated identically.
You can read the full text directly in IRS Publication 590-B (2024) under Chapter 2: Roth IRAs – Are Distributions Taxable?.
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