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Guide 07 Account-type guide · US retirement accounts

Self directed Roth IRA

Roth and self-directed answer two different questions: how the account is taxed, and which investments its custodian will administer.

Edited by Jan WirumPublished
Updated

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Self directed Roth IRA planning: a quiet chair beside a steel-framed window
Generated editorial illustration. Generic setting; no company, account or storage facility is depicted.

The short answer

What is a self directed Roth IRA?

A self directed Roth IRA is a Roth IRA administered by a custodian that permits alternative assets. Roth is the tax type; self-directed describes investment access and responsibility. Physical metal still has to meet the IRA investment and custody restrictions, and Roth contribution eligibility and withdrawal conditions still apply.[1][2][3]

  1. 01YoudecideChoose and check the investment
  2. 02Custodianholds the accountAdministers the IRA and its assets
  3. 03Dealersells metalQuotes the product and price
  4. 04Depositorystores itHolds metal under the custody arrangement
Page focus: You. The roles are separate. A dealer’s recommendation does not replace your own checks or the custodian’s written terms.

Is self-directed IRA versus Roth IRA the right comparison?

No. Those labels describe different dimensions and can apply to the same account.

The SDIRA definition explains why broader choice comes with more checking. A metal dealer may help with paperwork, but the custodial agreement should identify the actual account type.

The IRS says Roth contributions are not deductible. A qualifying withdrawal can be tax-free, but the account label alone does not make every withdrawal qualified.[1]

Scroll horizontally to read every column →

Investment accessTraditional tax treatmentRoth tax treatment
Conventional brokerage menuTraditional IRA with the provider’s permitted investmentsRoth IRA with the provider’s permitted investments
Alternative-asset custodyTraditional SDIRA, subject to provider and IRA rulesRoth SDIRA, subject to provider and IRA rules
A two-by-two account map. An investment menu and a tax type are separate choices; neither cell guarantees an asset’s eligibility.

How much can you contribute in 2026?

The 2026 limit is shared across your traditional and Roth IRA contributions, with an additional catch-up amount for eligible people age 50 or over.

These are annual contribution limits, not dealer purchase minimums. Moving existing retirement money and contributing new money are different steps in the account funding sequence.

For 2026, the combined traditional and Roth IRA contribution limit is $7,500, subject to compensation and eligibility rules. Transfers and rollovers follow separate rules.[4]

For 2026, the additional IRA catch-up amount for people age 50 and over is $1,100. Added to the regular limit, that is $8,600, subject to eligibility.[5]

For 2026, Roth IRA contribution eligibility phases out at modified AGI of $153,000–$168,000 for singles and heads of household, and $242,000–$252,000 for married joint filers. Married separate filers have special rules.[6]

When are Roth IRA distributions tax-free?

Qualified treatment generally needs both the five-tax-year period and a qualifying event or condition.

Conversions and early withdrawals can involve additional rules. An account statement’s asset value is not a tax calculation. Keep records of contributions, conversions and distributions for a professional reviewing a withdrawal.

A qualified Roth IRA distribution generally requires the five-tax-year period plus a qualifying condition, such as reaching age 59½. Other qualifying conditions and exceptions have their own rules.[7]

  1. 01
    FundingContribute after-tax money if eligible

    Roth IRA contributions are not deductible.

  2. 02
    Holding periodTrack the five-tax-year requirement

    Do not assume the date of a particular metal purchase starts every relevant tax clock.

  3. 03
    WithdrawalCheck qualified-distribution conditions

    Age 59½ is one qualifying condition; other qualifying events have their own rules.

Tax-timing outline from the IRS Roth guidance and Publication 590-B. This diagram does not calculate the taxable part of a nonqualified distribution.

Does a Roth owner have required minimum distributions?

An original Roth IRA owner has no required lifetime distributions; beneficiaries have separate obligations.

That flexibility concerns distribution timing. It does not remove investment costs or price risk, nor does it turn a physical metal holding into a source of interest or dividends.

An original Roth IRA owner does not have to take distributions during life. Beneficiary distribution rules still apply after the owner dies.[8]

Can a self-directed Roth IRA hold gold at home?

Roth treatment does not create a home-storage exception for IRA metal.

Apply the metal and possession rules and the personal-benefit restrictions independently of tax type. A checkbook LLC proposal needs the same careful review of what the structure actually permits.

The IRS possession caution applies to the coins in its IRA exception: they must be held by the custodian or trustee.[3]

What changes if you convert a traditional account?

A conversion can create taxable income; changing investment custody and converting tax type are separate decisions.

Do not let a metals purchase rush a conversion decision. Obtain advice about the tax year and amount before giving movement instructions. If you are self-employed, the owner-only plan comparison addresses a different structure; it is not a substitute Roth IRA label. Review the responsibilities of alternative-asset ownership before deciding to add the asset.

Moving traditional IRA money into a Roth IRA is a conversion. Amounts that would otherwise be taxable generally enter income in the conversion year. A conversion is separate from an annual contribution.[9]

What else do readers ask?

Is there a self-directed Roth IRA?

Yes. Roth describes the tax treatment and self-directed describes broader investment access through the custodian. IRA asset and transaction restrictions still apply. [1]

What happens to my Roth IRA when I retire?

Retirement by itself does not require an original Roth IRA owner to start distributions. Whether a withdrawal is qualified depends on the applicable Roth conditions. [8]

How much would $5000 in an IRA be worth in 20 years?

This guide cannot forecast that value. The result depends on the investment’s changing price, costs and any income. Physical gold produces no income and can decline. [10]

Sources and checked records

Rule sources checked November 3, 2026. Annual figures keep the year stated by the source; company tables show their original field dates.

  1. IRS: Roth IRAsAccessed November 3, 2026.
  2. SEC / NASAA / FINRA: Self-Directed IRAs and the Risk of FraudAccessed November 3, 2026.
  3. IRS Publication 590-B: investment in collectiblesAccessed November 3, 2026.
  4. IRS: 2026 retirement contribution limitsAccessed November 3, 2026.
  5. IRS: 2026 IRA catch-up limitAccessed November 3, 2026.
  6. IRS: 2026 Roth income rangesAccessed November 3, 2026.
  7. IRS Publication 590-B: Roth qualified distributionsAccessed November 3, 2026.
  8. IRS: Roth IRA distributionsAccessed November 3, 2026.
  9. IRS Publication 590-A: Roth conversionsAccessed November 3, 2026.
  10. CFTC: precious metal frauds and investment risksAccessed November 3, 2026.

Changes to this page

— First edition: separated Roth tax type from asset access, added sourced 2026 limits and outlined qualified-withdrawal conditions.