RMD

If a client has an RMD of $ 20,000, can they make a Roth contribution for that amount and have it count as their RMD?



No.  All RMD amounts must be distributed prior to any Roth Conversions.



I phrased the question incorrectly. Today is 04/21/2022. My 2022 RMD is $ 20,000. Can I have that $ 20,000 come out of my TIRA and go directly to my Roth IRA and count for my 2022 RMD? Or are you saying I have to have that $ 20,000 come out of my TIRA to any other vehicle other than a Roth and a Roth conversion would have to be a separate entry?



An RMD can never be rolled over, and in an RMD distribution year the first distributions are considered RMDs. Therefore, you must withdraw the 20,000, then if you want to convert some additional amount you can do that, but both the RMD and the conversion will be taxable. If you convert your first distribution to Roth, you cannot report it as a conversion and you will have created an excess regular Roth IRA contribution which must be removed.
Of course, if you have earned income and your MAGI is not too high, you can use up to 7000 of your RMD distribution to make a regular Roth contribution.



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