This question is quite similar to this one, which I asked earlier this week.
Suppose I have contributed to my Roth IRA plan $5,500 for 5 years for a total of $27,500 of contributions, plus another $5,000 of earnings (i.e., total value of account is $32,500).
Suppose I have also contributed $5K to a Roth 401K plan for 5 years, and my 401K now has a total of $25K (assume no earnings for simplicity).
I decide to roll-over my Roth 401K to my Roth IRA, so the total of my Roth IRA is now $32,500 + $25,000 = $57,500.
How much can I withdraw from my Roth IRA without hitting penalties, taxes, or fees? Based on the above-mentioned question, I can definitely withdraw up to my contributions ($27,500) penalty and tax free. It makes intuitive sense to me that I would be able to withdraw up to $52,500, since those are funds I have already paid taxes on, but based on other references, it seems IRA rollovers do not count as contributions.