affect of conversion of ira to roth on rmds

Can the conversion of assets from a traditional IRA to a Roth IRA count as the RMD?



No.
Although taxable, a conversion is a rollover and RMDs are not eligible for rollover. In addition, in an RMD year the RMD must be distributed prior to any conversion since the first distribution that year is applied to the RMD. Once the full RMD has been taken, additional amounts from the TIRA can be converted. The taxable income would be the taxable portion of the RMD plus the taxable portion of the conversion.



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