QCDs and RMDs Before Roth Conversions: Today’s Slott Report Mailbag

Thursday, October 16, 2025

By Ian Berger, JD
IRA Analyst

Question:

I read your blog titled “5 Things You Need to Know About Qualified Charitable Distributions.” I was surprised that you didn’t include a 6th item to let people know that they cannot make a contribution to an IRA for the year of the qualified charitable distribution (QCD).

Answer:

Because of space concerns, we could not address all of the issues surrounding QCDs, but thank you for pointing this out. This “double-dipping” rule says that any traditional deductible IRAs made once someone turns age 70½ can turn QCDs, normally tax-free, into taxable distributions. This treatment will apply until the deductible IRAs have all been “used up.” To avoid this complicated rule, there is a better option. Consider making Roth IRA contributions instead.

Question:

I have heard that if you are age 73 or older you will need to take your 2025 required minimum distribution (RMD) from your IRA prior to a Roth conversion. However, if you turn age 73 in 2025, don’t you also have the option to defer your first RMD to before April 1, 2026? If so, then can’t you do a conversion in 2025 without taking the RMD?

Thanks!

Answer:

Unfortunately, no. It is true that someone turning age 73 can normally defer the 2025 RMD until April 1, 2026. However, if that person wants to do a conversion in 2025, they must first take their 2025 RMDs from all of their IRAs and then convert the remainder. That’s because 2025 is the first RMD year, and the first dollars distributed from an IRA in an RMD year are considered to be the RMD for year. Further, RMDs can never be rolled over or converted.

If you have technical questions you would like to have answered, be sure to submit them to [email protected], to be answered on an upcoming Slott Report Mailbag, published every Thursday.

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