RMD converted to Roth IRA

What is the remedy if a client converted their RMD to a Roth IRA? Remove it as an excess?



Yes. The amount of the RMD is not reported as a conversion, just a taxable distribution applied to the RMD. The amount of that RMD becomes an excess Roth regular contribution which must be corrected in the usual manner, which is telling the custodian the amount of the excess contribution and the custodian determines any gain or loss and distributes the total. Therefore, other than any gains on the excess contribution the tax bill is the same, but the tax reporting is a hassle because the return will not conform to the 1099R figures, and the 8606 should only report the allowed conversion amount. 

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