Can I make a tax-free rollover from a 529 account to a Roth IRA for the prior year?

If you make your rollover request and subsequent Roth IRA contribution before the 2023 filing deadline – Apr 15, 2024 – you may be permitted to elect to have the rollover contribution count toward the Prior Year (2023). This rule has yet to be confirmed by the IRS, and you should speak with a qualified tax professional prior to making such an election.