A distribution from a Roth IRA is tax free if it is a qualified distribution, as discussed below. Even if a distribution is not a qualified distribution, it is tax free to the extent it does not exceed your regular Roth IRA contributions (8.20) and conversion contributions (8.21). The part of a non-qualified distribution allocable to earnings is taxable, but distributions are considered to be from contributions first and then from earnings; see the ordering rule below for the allocation between contributions and earnings. You must report Roth IRA distributions on Form 8606.
You may make a tax-free direct transfer from one Roth IRA to another. A tax-free rollover of a Roth IRA distribution may be made to another Roth IRA if you complete the rollover within 60 days.
You do not have to receive minimum required distributions from a Roth IRA after you reach age 70½ as you would from a traditional IRA (8.13). No Roth IRA distributions at all are required during your lifetime. After your death, your beneficiaries will be subject to a minimum distribution requirement (8.24).