After QCD, can IRA be rolled over into a Roth IRA in the same year?

If the RMD is used as a QCD, can the IRA still be rolled over into a Roth IRA in the same year, even though distribution did NOT go to IRA owner?



Once the RMD for the year has been completed (with or without a QCD), additional amounts can be converted to a Roth IRA. The RMD must be done first. In other word, if the entire RMD amount was donated as a QCD, the Roth conversion that followed would be the only portion that is taxable.

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