direct IRA rollover

I am 70 years old and retired. I calculated my 2019 RMD and am taking monthly distributions from one of my two IRA accounts throughout 2019 that will total just a bit more than that. My question is whether I can do a direct rollover of my “other” IRA account before I have completed the required RMD total during 2019.



You can do any number of non reportable transfers between IRA accounts without affecting the RMD, since these are not treated as distributions. However, if you do a direct rollover to a qualified plan (eg 401k), this is treated as a distribution and rollover, so your RMD for the IRA account you rolled into the qualified plan must be completed before doing a direct rollover unless you have satisfied your total RMD from distributions from another account. This can be confusing, so if any questions please advise exactly what you have in mind..

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