QCD and Backdoor Roth Same Year

Client rolls over 10K from traditional 401(k) to an empty traditional IRA and does a QCD for 10K. Also makes a nondeductible IRA contribution for 8K  to the same IRA and rolls it into a Roth IRA…all done in 2024. Are there tax consequences?



No. The QCD is non taxable, nor is the conversion. You did not mention RMDs so I assume that the 401k was not subject to RMDs for 2024 and client was at least 70.5 when the QCD was done.

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