Should You Do a Roth Conversion Before RMDs?

By Kenneth M. Ford, AWMA®, AIF®

Last Updated: July 2026

Estimated Reading Time: 7–8 minutes

Quick Answer

Many retirees evaluate Roth conversions during the years between retirement and the start of Required Minimum Distributions (RMDs) because they may have greater control over their taxable income. Rather than waiting until withdrawals become mandatory, converting smaller amounts over several years may provide additional flexibility depending on your financial situation.

By converting portions of a traditional IRA before mandatory withdrawals begin, you may be able to reduce future Required Minimum Distributions and create greater flexibility over your retirement income. Many advisors evaluate this strategy over several years rather than through one large conversion because the right approach depends on your tax bracket, retirement income, available cash to pay the conversion taxes, and your long-term financial goals.

Why This Matters

Many retirees spend years saving into traditional IRAs, 401(k)s, and 403(b)s. Those accounts can grow significantly over time. The problem is that larger pretax balances can lead to larger future RMDs, and larger RMDs can create higher taxable income later in life.

That matters because higher taxable income can affect more than your tax bill. It may also impact:

·         Medicare premium surcharges

·         Taxation of Social Security benefits

·         The flexibility you have when deciding where to take retirement income from

·         How much tax your heirs may eventually pay on inherited pretax accounts

This is why many people ask, should I do a Roth conversion before RMDs? In many cases, the years before RMDs begin are some of the best years for proactive tax planning.

What Are Required Minimum Distributions?

Required Minimum Distributions, or RMDs, are the minimum amounts the IRS requires you to withdraw each year from most pretax retirement accounts once you reach the applicable starting age. This generally includes traditional IRAs, SEP IRAs, SIMPLE IRAs, and many employer retirement plans. The amount is usually based on your prior year-end account balance and an IRS life expectancy factor.

Under current IRS guidance, many retirees today generally start RMDs at age 73, with later SECURE 2.0 changes scheduled to move the starting age to 75 for younger cohorts under the law’s future effective dates. Your exact start date depends on your age and the rules that apply to you.

A few important points:

• Your first RMD can usually be delayed until April 1 of the year after you reach your required beginning age

• After that, annual RMDs are generally due by December 31 each year

• Missing an RMD can trigger an excise tax, although the penalty is lower than it used to be if corrected on time

One detail causes a lot of confusion: an RMD itself cannot be converted to Roth. If you are already subject to RMDs, that required amount must generally come out first, and only additional eligible dollars can be converted.

Why the Years Before RMDs May Be One of Your Best Planning Opportunities

Many retirees experience a temporary gap between earned income and Required Minimum Distributions. This illustration shows why that period is often evaluated for Roth conversion planning.

The years between retirement and the start of Required Minimum Distributions can be one of the most valuable tax-planning windows available to many retirees.

For many households, income drops after work ends but before Social Security, pensions, and RMDs are fully in place. That can create room to recognize income at lower tax rates than you may face later.

This is one of the strongest reasons many retirees evaluate a Roth conversion before Required Minimum Distributions begin.

You may be able to convert part of your IRA in years when:

·         Earned income has stopped or declined

·         RMDs have not started yet

·         Social Security has not started yet, or only one spouse has claimed

·         You still have control over how much taxable income to create each year

Instead of waiting until the IRS forces withdrawals, you may be able to shift money from a traditional IRA to a Roth IRA on your own timeline.

That is one reason we often encourage readers to first review What Is a Roth Conversion?, then How Roth Conversion Tax Brackets Work, and then Should You Do a Roth Conversion Before Retirement? Those topics build the foundation for deciding whether a Roth conversion before age 73 or before your RMD age fits your plan.

How Roth Conversions May Reduce Future RMDs

A Roth conversion moves money from a pretax account to a Roth IRA. The converted amount is generally taxable in the year of conversion, but future qualified Roth IRA withdrawals can be tax-free. Roth IRAs also do not have lifetime RMDs for the original owner.

Here is the basic idea behind a Roth conversion to reduce future RMDs:

Potential Outcome Without Partial Roth Conversions	Potential Outcome After Partial Roth Conversions
Larger traditional IRA balance	Smaller traditional IRA balance
Potentially larger Required Minimum Distributions	Potentially smaller Required Minimum Distributions
Greater required taxable income	More flexibility in managing taxable income
Less tax diversification	Increased tax diversification

If you convert assets from a traditional IRA before your RMD age, you reduce the balance that will later be used in the RMD formula. Smaller pretax balances can mean:

·         Smaller required withdrawals later

·         More control over future taxable income

·         Greater flexibility for spending, gifting, or tax planning

·         A larger pool of assets in an account with no lifetime RMD for you

This does not make the tax disappear. It changes when you pay it. The tradeoff is paying tax now in exchange for potentially reducing forced taxable income later.

Why Many Advisors Prefer Partial Conversions Over Time

One large conversion can push you into a much higher tax bracket in a single year. That may defeat the purpose.

That is why many advisors favor partial Roth conversions spread over multiple years instead of one large lump-sum move.

A multi-year strategy may help you:

·         Fill up a target tax bracket without spilling into a much higher one

·         Avoid creating a large Medicare premium increase

·         Coordinate conversions with retirement income needs

·         Adjust each year based on market values, tax law, and spending needs

This is often a better framework than asking, “How much can I convert?” A better question is, “How much can I convert this year while still staying within the tax range I am comfortable with?”

When It May Make Sense

A Roth conversion and required minimum distributions strategy may make sense when:

1. You expect higher taxable income later

This is common when large IRAs, pensions, Social Security, and future RMDs may stack on top of each other.

2. You recently retired and income is temporarily lower

This can create a useful window before RMDs begin.

3. You want to reduce future RMDs

A smaller traditional IRA balance often means smaller future forced withdrawals.

4. You want more tax flexibility in retirement

Having both pretax and Roth assets can give you more options for managing income later.

5. You can pay the conversion tax from cash outside the IRA

That usually preserves more retirement assets for future growth.

6. You want to leave more tax-efficient assets to heirs

For some families, reducing large pretax balances can improve legacy planning.

When It May Not Make Sense

A Roth conversion before RMDs is not automatically the right move.

It may not make sense when:

1. You are in an unusually high tax bracket this year

Paying conversion tax at a high rate may not be attractive.

2. You expect to be in a meaningfully lower bracket later

In that case, waiting may be better.

3. You need the IRA for near-term spending

If the converted dollars will be spent immediately, the long-term benefit may be limited.

4. The conversion could trigger unwanted side effects

Examples may include higher Medicare premiums or more Social Security becoming taxable.

5. You do not have cash available to pay the tax

Using IRA dollars to pay the tax can reduce the value of the strategy.

6. You are converting too much, too fast

Overshooting a tax bracket is a common mistake.

Advisor Insight

Many people assume Roth conversion planning begins once RMDs start. In reality, some of the most valuable planning opportunities occur before mandatory distributions begin, when you have greater control over how much taxable income you recognize each year. In our experience, many successful Roth conversion strategies are built gradually over time rather than around one large transaction.

Example

Let’s say David retires at 65 with a $1.4 million traditional IRA. He plans to delay Social Security until 70. Between age 65 and the year his RMDs begin, his taxable income is lower than it was while working.

Instead of waiting, David converts $80,000 to $120,000 per year over several years while monitoring his tax bracket.

What could happen?

·         His traditional IRA balance may be lower by the time RMDs start

·         His future RMDs may be smaller

·         He may have more Roth assets available for flexible withdrawals later

·         He may reduce the risk of large taxable income spikes in his 70s and 80s

This does not mean everyone should do the same. David’s outcome depends on market returns, tax rates, other income sources, and how much tax he pays along the way. But it shows why many retirees consider a Roth conversion before RMDs instead of waiting.

Rather than making one large conversion, David adjusts the amount each year based on his taxable income, helping him remain flexible as tax laws and market conditions change.

Common Mistakes

·         Doing one very large conversion without checking the tax impact

·         Ignoring Medicare premium effects

·         Forgetting that RMD dollars themselves generally cannot be converted once RMDs apply

·         Converting without a multi-year tax plan

·         Paying conversion tax from retirement assets when outside cash is available

·         Assuming a Roth conversion is always the best answer

·         Focusing only on this year’s tax bill instead of lifetime tax planning

Frequently Asked Questions

Should I do a Roth conversion before RMDs?

Possibly. It may help if you expect higher taxable income later and want to reduce future RMDs. But the answer depends on your tax bracket, income sources, cash reserves, and long-term goals.

Can a Roth conversion reduce future RMDs?

Yes. Converting part of a traditional IRA before RMDs begin reduces the pretax balance that may later be used to calculate future RMDs.

Can I convert my RMD to a Roth IRA?

Generally no. Once you are subject to RMDs, the required amount must usually be withdrawn first and is not eligible for conversion.

Is a Roth conversion before age 73 a good idea?

It can be. For many retirees, the years before RMDs begin may offer a lower-income window for tax planning. But age alone does not determine whether the strategy makes sense.

Why do advisors often recommend partial conversions?

Because partial conversions can help manage tax brackets, Medicare costs, and cash flow more carefully than one large conversion.

Does a Roth IRA have RMDs?

Roth IRAs generally do not have lifetime RMDs for the original owner.

What is the biggest risk of converting too much?

The biggest risk is creating a larger tax bill than necessary by pushing yourself into higher brackets or triggering other tax-related costs.

Key Takeaways

·         A Roth conversion before RMDs may reduce future RMDs

·         The years before RMDs often create a valuable tax planning window

·         Partial conversions over several years are often more efficient than one large conversion

·         The goal is usually long-term tax flexibility, not just a lower RMD

·         The strategy can work well, but it is not right for everyone

Continue Learning

To go deeper, read these related Ford Wealth Management resources:

·         What Is a Roth Conversion?

·         How Roth Conversion Tax Brackets Work

·         Should You Do a Roth Conversion Before Retirement?

Together, these articles can help you understand how conversions work, how to think about tax brackets, and how the years before RMDs may fit into a larger retirement income plan.

Final Thoughts

For many retirees, the years before Required Minimum Distributions often represent one of the most valuable planning opportunities for evaluating Roth conversions. For many retirees, employment income has ended, but Social Security and RMDs have not yet fully increased taxable income. That combination may create an opportunity to convert portions of a traditional IRA while maintaining greater control over your tax bracket.

Rather than asking whether you should convert your entire IRA, a more productive question is often how much you can convert each year as part of a thoughtful, long-term tax strategy. Like any Roth conversion decision, the right approach depends on your unique financial circumstances.

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Disclaimer

This article is for educational purposes only and should not be considered tax, legal, or investment advice. Roth conversions can create a current-year tax liability and may affect other areas of your financial plan, including Medicare premiums and the taxation of benefits. The appropriate strategy depends on your individual financial situation, goals, time horizon, and expected future tax rates.