I have been doing Backdoor Roths for the past few years. I have no money in any traditional IRA accounts so the entire non-deductible $7K has been non-taxable when I transfer it to a Roth, except for possibly a few dollars of earnings.

This year I turn 72 and although my prior Dec 31st IRA balance was $0, does the $7000 that was briefly in the account for a few days mid-year (as a result of the backdoor Roth conversion) have to be counted when calculating my RMD for this year?

I ask because I am doing another Backdoor Roth conversion this year and would need to hold back that RMD amount (if in fact it is due in spite of the $0 Dec 31 balance) before I rollover the full $7K this year.

Thank you – very much appreciated!