<prompt> Human: Lets say that I maxed out a Roth IRA at 5500, and it appreciated to 6000 end of year, including 100 in dividends. My question involves specifically withdrawing ONLY the dividends. Keeping 5900 in the IRA, would the withdrawal of 100 in dividends be categorized as earnings? Or do earnings constitute specifically anything in excess of the original contributions if I were to withdraw over 5500. I am under 59.5 and have not had a Roth IRA for 5 years, so I am wondering if withdrawing dividends from my contributions would be subject to penalties and taxes. As far as I know, contributions are penalty and tax free at any time, so I would like to know if dividends are considered contributions as long as I do not withdraw over 5500.  <response>: My question involves specifically withdrawing ONLY the dividends.You cant withdraw only the dividends. Ordering rules have contributions first earnings are third on the list.Keeping 5900 in the IRA, would the withdrawal of 100 in dividends be categorized as earnings?The premise is a non-starter. Withdrawing 100 means you withdraw 100 of contributions because contributions are always withdrawn first. I am wondering if withdrawing dividends from my contributions would be subject to penalties and taxesIf you withdrew earnings, yes. But youre not withdrawing earnings.I would like to know if dividends are considered contributions as long as I do not withdraw over 5500.No - dividends are dividends. And of course now Im just having fun with this question by being so repetitive, but at the risk of sounding like a broken record, this doesnt matter. Its impossible to take out any dividends at all unless you take out every dollar of contributions and rollovers first. 