When do I pay the rpe taxed on Roth IRA?

[dgcoupe]

Do i pay it when I file my taxes? I am guessing my 5k will show up that i invested to my tax guy?

Also what is the apprx cost of the tax i have to pay for that 5k?
single
filing is "0" on my work tax
age 24.

[dgcoupe]

the pre taxed when i make the contribution.. not when i withdraw it when i get old..