Can you use your 2020 rmd to fund your spouse’s roth IRA

Client has taken rmd that they do not intend to use in 2020. Question: Could he use the rmd to add to his spouse’s Roth IRA prior to August 31, 2020?



If his distribution was over 60 days ago, he can roll it back into the distributing account by 8/31. Rollovers are never allowed between accounts owned by different people. If he returns the distribution to his own IRA, he can then convert from his own IRA to his own Roth. Spouse might be able to convert separately or make a regular Roth contribution, if eligible including using the distribution to fund a new regular Roth contribution for spouse if one of them has earned income.

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