If I’m already past the RMD start age in 2025, can I legally convert those funds to a Roth and avoid future RMDs?
Executive summary
If you are already past the RMD start age in 2025, available reporting says you cannot avoid taking that year’s required minimum distribution (RMD) by converting the RMD itself to a Roth — the RMD must be distributed first, and RMD amounts are not eligible to be converted [1][2][3]. After you satisfy the current year’s RMD, you may convert remaining IRA funds to a Roth, but conversions are taxable and may raise other costs such as Medicare IRMAA or higher tax brackets [4][5][3].
1. RMDs cannot be converted — the law and recent explanations
Multiple advisers and tax commentators state clearly that the RMD for a calendar year cannot be converted into a Roth; the rule requires you to take the full aggregated RMD from your traditional IRAs before any Roth conversion in that year [1][2][3]. In plain terms: the cash that represents your required payout is treated as a distribution and is ineligible to be “rolled” or recharacterized as a Roth conversion for that year [1][2].
2. Aggregated RMDs matter — sequencing and account aggregation
Final regulations and advisory pieces clarify that RMDs are aggregated across all traditional IRAs for the year and that you must satisfy the total RMD before converting any portion of your IRAs to a Roth in that calendar year [1][4]. That means you cannot, for example, take the RMD from IRA A and immediately convert IRA B without first ensuring the sum of all required distributions for the year has been withdrawn [1].
3. You can convert remaining balances after the RMD is taken
Once you have taken the year’s RMD, you are permitted to convert additional pre-tax IRA balances to a Roth in the same year; those conversion amounts are taxable as ordinary income [4][6]. Advisors note this is a common strategy for reducing future RMDs — converting amounts beyond the required withdrawal reduces the pre-tax balance that will generate future RMDs [5][3].
4. Practical tax and benefit trade-offs to consider
Converting while already subject to RMDs typically costs more in tax dollars than converting before RMDs begin, because you must recognize the RMD as taxable income (and cannot avoid it) and then also pay tax on whatever you convert [3]. Converting can still be worth it if you expect lower lifetime taxes or want to eliminate future RMD-driven taxable income, but be mindful of near-term consequences: higher taxable income from conversions affects tax brackets, Medicare IRMAA surcharges (two-year lookback), and ACA premium subsidies [5][4].
5. Workarounds and limits reported — what’s possible and what isn’t
You cannot use the RMD itself as the conversion vehicle; several sources emphasize that distinction repeatedly [2][7]. However, you can (a) take the RMD and then convert additional funds, (b) use Qualified Charitable Distributions (QCDs) to donate RMDs directly to charity if eligible, or (c) perform partial conversions in years when tax impact is favorable — subject to annual contribution limits if you plan to contribute (distinct from conversions) [8][9][10]. Note: small RMDs could be redeposited as Roth contributions only if you meet Roth contribution eligibility and limits — standard Roth contribution limits apply and require earned income [10][9].
6. Areas of disagreement, ambiguity, and reporting gaps
Reporting is consistent that RMDs cannot be converted [1][2][3]. Some articles emphasize nuances about account types and exceptions — for example, RMD rules differ between IRAs and employer plans (401(k)), and the “take RMD first” rule discussed in final regulations applies to IRAs, not necessarily to qualified plans in the same way [1]. Available sources do not mention any 2025 federal change that would let someone bypass their RMD by converting the RMD itself into a Roth (not found in current reporting).
7. Bottom line and recommended next steps
If you’re past your RMD start age in 2025, accept that you must take the year’s aggregated RMD before any Roth conversions [1][4]. After you take that RMD, you can convert other IRA funds to a Roth but will pay income tax on conversions and should run the numbers for Medicare and bracket impacts [5][4]. Consult a tax professional to model how converting post‑RMD interacts with your tax bracket, IRMAA, and estate goals — available sources repeatedly advise individualized planning [5][6].