Reply To: No delay in taxation of IRA funds rolled-over to Roth if a required distributn?

Home Fairmark Forum Retirement Savings and Benefits No delay in taxation of IRA funds rolled-over to Roth if a required distributn? Reply To: No delay in taxation of IRA funds rolled-over to Roth if a required distributn?

#4988
Alan S.
Participant

Distributions that are RMDs are never eligible to be rolled over or converted. If this occurs the distribution is taxable and an excess Roth contribution has been created and must be removed. Of course, even if the RMD is completed first as required and then additional amounts are converted, then both the RMD and the conversion will be taxable to the extent there are no non deductible contributions in the IRA.