Which distribution from a Roth IRA does not qualify as a qualified distribution?

A distribution from a Roth IRA is classified as a qualified distribution if it is made at least five years after the first contribution to the account and the account owner is at least 59½ years old, or if the distribution meets specific exceptions such as being made due to disability, for a first-time home purchase (up to $10,000), or made to a beneficiary after the owner's death.

The scenario described in the chosen answer, where a distribution is taken at age 62 within three years of making a contribution, does not satisfy the requirements for being a qualified distribution due to the timing of the contribution. For this distribution to be considered qualified, it must meet the five-year holding period requirement. Since the individual is only three years into that period from the contribution, this distribution does not meet the criteria and thus is not classified as a qualified distribution.

In contrast, the other choices represent situations that can qualify as qualified distributions. Postmortem distributions made to heirs after the account owner's death do not have the same restrictions on age or the five-year rule. Distributions made due to disability are acceptable regardless of the holding period as long as the individual is indeed disabled. Lastly, the allocation for a first-time home purchase can also qualify up to a