dmertz
Level 15

Retirement tax questions

The reply provided by @DanaB27 applies to the case where you did a nonreportable trustee-to-trustee transfer from one IRA to another (not a rollover).

 

However, if you instead did a distribution and rollover from an IRA and that was reported on a Form 1099-R, the answer is different.  In the case of a distribution and rollover, the distribution included the RMD so the RMD was satisfied, but the deposit of that RMD amount into another qualified plan constituted an excess regular contribution to the extent that it exceeded the amount permitted as a regular contribution.