However, your RMD for the year in which you are doing a Roth conversion must be completed before doing any Roth conversion. A Roth conversion is considered to be a distribution from the traditional retirement account and a taxable rollover to the Roth account. The first amounts distributed from the traditional account apply to your RMD and RMDs are ineligible for rollover.
Doing a Roth conversion before completing the RMD creates an excess contribution in the Roth IRA that is subject to penalty unless timely corrected by obtaining a return of the excess contribution.
