While in many respects Roth IRAs are treated in a similar manner as traditional IRAs, a distinguishing feature of a Roth IRA is that: Contributions are fully deductible Only qualified distributions attributable to earnings are not subject to tax b. Qualified distributions are not subject to tax C. Only qualified distributions attributable to non-deductible contributions are not subject to tax d. Excess contributions to a Roth IRA are not subject to an excise tax penalty