Retirement tax questions

In the first place you can't convert a RMD to another account.  You have to take a distribution for it.  Then you can convert or transfer the amount over the RMD.

 

But if you convert to a ROTH it will still all be taxable.  How much was your RMD?  You mentioned both 80k and 180k.  

 

Converting to a ROTH takes it out of the tax deferred account and puts it into an after tax account where it grows tax free.  You pay all the taxes on it when you convert it.  Might have been a bad move.  @dmertz