Can an RMD Be Converted to Roth? IRS Says No

No. A required minimum distribution (RMD) cannot be converted to a Roth IRA: the IRS says RMD amounts are not eligible for rollover. You can consider a separate conversion of eligible traditional IRA funds in the same year, after accounting for the RMD. The RMD and taxable portion of any conversion may both affect that year's income.

As of November 2, 2026, the IRS's RMD FAQ, question 12, says required amounts cannot be rolled over; its IRA conversion guidance describes moving eligible traditional IRA funds to a Roth IRA and taxing previously untaxed amounts.[1][2] This article addresses the distinction when both decisions arise in one year. For the broader conversion decision, read Roth Conversion Pros and Cons.

Why can't the RMD itself be converted?

An RMD is an amount that must come out of a retirement account. The IRS states that RMD amounts are not eligible for rollover treatment.[1][3] Calling a transfer a Roth conversion does not change the required amount's status. For an IRA with an RMD due, review what has been distributed toward that year's requirement before arranging a separate conversion of eligible funds. The account owner is responsible for taking the correct RMD, and different accounts and workplace plans can have different distribution rules.[1]

The IRS says RMD withdrawals are generally included in taxable income except for amounts previously taxed or otherwise received tax-free. A separate Roth conversion generally adds previously untaxed traditional IRA funds to income as well.[1][2] These are distinct transactions even if they occur during the same calendar year.

What if both occur in one year?

Start by identifying the applicable RMD for each account and its deadline with the custodian or plan administrator. Then distinguish the required withdrawal from any additional amount that might be eligible for conversion. The IRS's RMD overview explains that timing can differ for a first distribution, later distributions, and some workplace plans; it was last updated April 8, 2026.[3] This is a classification and timing question, not a formula for a conversion amount.

A separate conversion may change the mix of accounts available for future withdrawals, but the taxable portion raises current-year income, and future tax treatment depends on individual circumstances. A higher income may also affect Medicare Part B and prescription drug coverage premiums when income-related adjustments apply. Social Security generally uses tax-return income from an earlier year to determine those adjustments; review the SSA Medicare premium rules for the applicable year.[4] The possible future benefit should be weighed alongside current tax and premium costs, not assumed to outweigh them.

For the larger transition from paychecks to withdrawals and required distributions, see Tax Planning To and Through Early Retirement. The firm's retirement income and tax-planning services address how these decisions can be considered together; individual outcomes vary, and tax advice should be coordinated with your tax professional.

What happens if a conversion is done before the RMD is taken?

The IRS says you can never make a rollover contribution of a required minimum distribution, and that any rollover contribution of an RMD is subject to the 6% tax on excess contributions.[6] That is why the order of review below matters: the required amount is identified and withdrawn first, and only funds beyond it are considered for a conversion.

Separately, if the full RMD is not withdrawn by its due date, the IRS says the amount not withdrawn may be subject to an excise tax of 25%, or 10% if the shortfall is corrected within two years. The IRS also says the penalty may be waived when the shortfall was due to reasonable error and reasonable steps are being taken to fix it.[1][3]

Limitation: These are general rules from IRS sources. How a specific mistake is corrected depends on the facts and the accounts involved, so a custodian and tax professional should review it before anything is filed. This article does not recommend any action.

Can an extra withdrawal or conversion count toward next year's RMD?

Generally no. The IRS says a withdrawal larger than the RMD for one year cannot be applied to the RMD for a later year.[1][6] The timing exception is the first year: any amount distributed in the year you reach your RMD starting age is credited toward the first RMD, which may be delayed until April 1 of the following year.[3][6]

The starting age depends on your birth year. The IRS's RMD pages describe withdrawals as generally beginning at age 73, and SECURE 2.0 raised the starting age to 75 for people born in 1960 or later. The IRS's final RMD regulations list the applicable ages by birth year.[3][7]

Limitation: A larger withdrawal or conversion in one year does not reduce the required amount in a later year, but it does add to that year's taxable income. Future required amounts also depend on account balances, which change.

A plain order of review

The IRS rules point to a sequence like the one below. It describes the order in which the questions usually arise, not a recommendation to convert, and it does not set an amount for any household.

1. Determine the RMD for each account that has one, and its deadline, with the custodian or plan administrator.[1][3]
2. Take the RMD as a withdrawal. It cannot be rolled over or converted, and it is generally included in taxable income.[1][5]
3. Then consider whether any separate funds are eligible for a conversion. The taxable portion of a conversion is added to that year's income, so it has a cost as well as a possible benefit.[2]
4. Review the tax and Medicare premium effects with a tax professional before any transaction.[4]

Quick answers on RMDs and Roth conversions

Refreshed November 2, 2026. As of that date, the IRS required minimum distribution FAQs (last reviewed January 29, 2026), the IRS IRA FAQs (last reviewed November 16, 2025), and IRS Publications 590-A and 590-B (2025 editions) say the following. These answers are educational and are not individualized tax advice.

Does a Roth conversion count as an RMD?

No. The IRS says you cannot convert amounts that must be distributed from a traditional IRA for a year, so a conversion does not take the place of the required withdrawal.[5] The RMD still has to be withdrawn, and it is generally included in taxable income except for any part that was already taxed.[1]

Can an RMD be converted to a Roth IRA?

No. The IRS says RMD amounts cannot be rolled over, and that amounts required to be distributed for a year cannot be converted.[1][5] Other funds in an IRA, above the required amount, may be eligible for a separate conversion, which taxes any previously untaxed amounts moved.[2] Whether that fits depends on income, tax bracket and Medicare premium effects, and the trade-offs described above apply.

Can a Roth conversion satisfy an RMD?

No. Because required amounts cannot be rolled over or converted, a conversion cannot be counted toward the required withdrawal.[1][5][6] The IRS does say qualified charitable distributions can satisfy all or part of an IRA RMD, but that is a different transaction with its own eligibility rules.[2] The account owner is responsible for taking the correct RMD on time, and a shortfall may be subject to an excise tax.[1]

Can I move my RMD to a Roth IRA?

Generally no. Moving the required amount into a Roth IRA would be a conversion, and the IRS says you cannot convert amounts that must be distributed, which are also not eligible for rollover treatment.[5][6] You can take the RMD as a withdrawal, which is generally taxable income, and decide separately what to do with the cash.[1] Any other Roth IRA contribution is a separate matter to review with your tax professional.

Should the RMD be taken before a conversion?

This article does not recommend a sequence for any household. The IRS rules point to a common order of review: identify the RMD for each account, make sure it is withdrawn, then consider whether a separate conversion of eligible funds fits.[1][5] The reason is that the required amount cannot be converted and the account owner is responsible for the correct amount.[1] A conversion adds taxable income and may affect Medicare premiums in a later year, so those costs belong in the same discussion.[2][4] Your custodian and tax professional can confirm how the year's distributions are treated.

Do Roth IRAs have required minimum distributions?

Not while the owner is alive. The IRS says withdrawals are not required from Roth IRAs or designated Roth accounts until after the owner's death, although beneficiaries are subject to the RMD rules.[1][3] Converted money that sits in a Roth IRA is therefore not subject to lifetime RMDs, but the conversion is taxed in the year it happens, and the traditional balances that remain still have required withdrawals.[2]

What happens if I miss my RMD?

The IRS says the amount not withdrawn may be subject to an excise tax of 25%, or 10% if the shortfall is corrected within two years.[1][3] The penalty may be waived if the shortfall was due to reasonable error and reasonable steps are being taken to fix it, which requires filing Form 5329 with an explanation.[1] A custodian and tax professional can confirm how to correct a specific shortfall.

Does a withdrawal or conversion this year count toward next year's RMD?

Generally no. The IRS says a distribution larger than the RMD for one year cannot be applied to a later year's RMD.[1][6] The exception is the first year: amounts distributed in the year you reach your starting age are credited toward the first RMD, which may be delayed until April 1 of the following year.[3][6]

At what age do RMDs start?

The IRS's RMD pages describe withdrawals as generally beginning at age 73.[3] SECURE 2.0 raised the starting age to 75 for people born in 1960 or later, so the age that applies depends on your birth year. The IRS's final regulations list the applicable ages by birth year.[7] Workplace plan participants may be able to delay RMDs from a current employer's plan until they retire, unless they are 5% owners.[1][3]

Questions to bring to a planning conversation

• Which accounts have an RMD due this year, and what has already been distributed toward each requirement?
• What other income and deductions could affect the tax treatment of a separate conversion?
• Could a change in reported income affect Medicare premiums or another part of the household's plan?
• What needs to be confirmed with the custodian and tax professional before any transaction?

These questions are for education, not a recommendation to convert. You can review how the firm charges for advice and start a planning conversation if you want to discuss your circumstances.

Sources

1. IRS, Retirement plan and IRA required minimum distributions FAQs, especially questions 6, 11 and 12, last reviewed January 29, 2026; accessed November 2, 2026.
2. IRS, Retirement plans FAQs regarding IRAs, “Rollovers and Roth conversions”, last reviewed November 16, 2025; accessed November 2, 2026.
3. IRS, Retirement topics: Required minimum distributions, last updated April 8, 2026; accessed November 2, 2026.
4. Social Security Administration, Premiums: Rules for Higher-Income Beneficiaries, 2026 premium guidance; accessed November 2, 2026.
5. IRS, Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs), “Converting From Any Traditional IRA Into a Roth IRA” and “Required distributions”; 2025 edition; accessed October 29, 2026.
6. IRS, Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs), “Distributions not eligible for rollover”; 2025 edition; accessed November 2, 2026.
7. IRS, Internal Revenue Bulletin 2024-33, T.D. 10001 (final required minimum distribution regulations), on applicable ages by birth year; accessed November 2, 2026.