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If I convert a traditional IRA to a Roth in 2025, will it change when RMDs start in 2026 and beyond?
Executive summary
Converting a traditional IRA to a Roth in 2025 does not retroactively remove the requirement to take any RMDs that are due for 2025 or change the RMD start rules for 2026 and beyond; Roth IRAs generally do not have lifetime RMDs, but you cannot count an RMD as a conversion and, if already subject to RMDs, you must take the RMD before converting [1] [2] [3]. Recent regulatory guidance also requires you to satisfy the aggregate IRA RMD for the year before any Roth conversion from any of your IRAs is processed, meaning conversions won’t let you avoid RMDs that are already due [4] [3].
1. How RMDs and Roth conversions interact — the basic rule
The core, widely cited rule is: RMDs themselves cannot be converted into a Roth — you must first take the required distribution as a taxable withdrawal, and only then may you convert other (non-RMD) funds to a Roth IRA; a conversion does not substitute for the RMD [2] [5] [3]. Several mainstream financial outlets and custodians state that Roth IRAs don’t have lifetime RMDs, which is why people convert — but that benefit applies after the conversion and does not relieve you of current-year RMD obligations [6] [7] [8].
2. Timing matters: the year of conversion vs. the RMD calculation year
RMDs for a given year are calculated using the account balance at the prior December 31 and must be taken by the deadline (for many years that is December 31; first delayed RMD rules have specific exceptions) — so converting during the year does not change the denominator used to compute that year’s RMD if the triggering balance was set on the prior December 31 [1] [9]. In practice that means a 2025 conversion generally won’t erase an RMD based on your 2024 year-end balances that you must take in 2025 [1].
3. Newer regulatory requirement: aggregate RMD must be satisfied before conversions
Final SECURE Act–era regulations (and commentary from retirement-planning specialists) make clear that if you have multiple IRAs, your total aggregated IRA RMD for the year must be withdrawn before doing any Roth conversion or 60‑day rollover from any traditional IRA — you cannot satisfy a piece of an IRA’s RMD and then convert the rest of that same IRA to a Roth without first taking the full aggregated RMD amount [4]. Practically, that prevents “convert the RMD away” strategies across multiple IRAs [4].
4. What converting in 2025 actually changes for 2026+
Converting pre‑tax funds to a Roth reduces your traditional IRA balances going forward, which typically lowers future RMD calculations because RMDs are based on year‑end balances; in other words, converting in 2025 can shrink the base that generates RMDs in 2026 and later [10] [9]. However, the conversion does not change the rule that Roth IRAs do not require lifetime RMDs — once funds are legally in a Roth IRA, those converted funds won’t be subject to lifetime RMDs for the original owner [11] [8] [7].
5. Practical limits and traps — taxes, timing and five‑year clocks
A conversion triggers ordinary income tax on the converted amount and can affect Medicare IRMAA and tax credits in subsequent years; because of those moving parts and scheduled tax-law sunsets, advisers caution planning conversions carefully [4] [9] [12]. Also remember the Roth five‑year clock for tax-free qualified withdrawals and potential ordering rules for converted funds — converting late in life carries different tradeoffs than converting earlier [13] [12].
6. Competing viewpoints and where guidance differs
Most custodians and financial educators agree: Roth IRAs don’t have lifetime RMDs and RMDs can’t be converted [6] [7] [2]. More technical or later pieces emphasize the aggregated‑RMD-before-conversion rule and the practical consequence that you must withdraw your full aggregated RMD for the year before a conversion will be valid [4] [3]. Some advisory pieces frame conversions as a good way to reduce future RMDs; others stress that conversions in the very year RMDs start require careful navigation of both tax math and regulatory timing [14] [15] [12].
7. Facts you should verify with your accounts and advisor
Available sources do not mention whether your custodian’s processing timelines could create practical problems (for example, a conversion processed before a full aggregated RMD is posted) beyond the general rule that the full aggregated RMD must be satisfied pre-conversion — consult your custodian and tax advisor to confirm how they enforce timing and to plan tax withholding or QCDs if appropriate [4] [3]. If you’re already age‑qualified for RMDs in 2025, plan to take the RMD first and treat conversions as a separate taxable transaction to affect 2026+ balances [1] [5].
Bottom line: converting in 2025 won’t let you skip RMDs that are already required for 2025 or change the legal requirement to take RMDs based on prior year balances — conversions can reduce future RMD amounts by lowering traditional IRA balances, but you must satisfy the year’s aggregated RMD[16] before converting [2] [4] [10].