RMD to Roth

I imagine this question has been asked frequently, so I beg your indulgence. May an RMD be rolled over into a Roth IRA?



No, an RMD is never eligible for rollover. What often creates a problem is that the IRA owner does not realize that the first distribution in an RMD year is deemed to include the RMD for the IRA account funding the distribution. Therefore, if the RMD is not separately completed before the conversion, the conversion will include the RMD and this creates an excess Roth IRA contribution that must be removed to avoid the 6% excise tax.

Thank you. 

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