Roth IRA Roll Over

A check was sent to a spouse beneficiary for the taxable amount of his IRA . . . .Can she take this check and roll it over to a Roth IRA within the 60 day rollover period?



Yes, except to the extent that the distribution included an RMD, either the year of death RMD not completed by the deceased spouse, or a beneficiary RMD for the beneficiary spouse for the year of the distribution.

This is another reason for a surviving spouse to assume ownership of the inherited IRA, as that might eliminate or reduce the RMD due for the year that is not eligible for rollover or conversion.

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