The RMD is also not earned income for the purpose of making an Roth IRA contribution.
After you complete your RMDs for the year, you can convert other money in your traditional IRA to Roth during the same year. Unfortunately, this increase in your taxable income can often increase the amount of Social Security income that is taxable, so it might not be a practical option. However, if your income is already high enough that the full 85% of your Social Security income is taxable, it would make sense to investigate whether making Roth conversions to fill up the remainder of your current tax bracket (or more) would be worthwhile. You are permitted to convert any other amount after you have satisfied your RMD.
