Why Coordinate RMDs and Roth Conversions?

Roth conversions before RMDs begin can shrink future RMDs and reduce lifetime taxes—especially important for surviving spouses who may face higher single brackets later. Once RMDs start, you must take the RMD first; conversions can only happen on top of that.

Use these tools as you plan:

• IRA RMD Table
• RMD Table Calculator

Pre‑RMD Conversions (The Sweet Spot)

• Typically between retirement and first RMD year (age 73 for many)
• Fill low brackets intentionally (e.g., to top of 12%/22%/24%)
• Watch IRMAA thresholds and credit phaseouts in conversion years

Benefits:

• Lower future RMDs → less AGI, lower IRMAA, and less Social Security taxation
• More tax‑diversified assets for flexible withdrawals

After RMDs Begin

• RMD must be taken first; it cannot be converted
• You may still convert additional amounts above RMD if brackets allow
• Coordinate with QCDs to keep AGI lower: QCD Guide

Multi‑Year Planning Framework

1. Forecast RMDs using RMD Table Calculator
2. Map a bracket‑fill target for conversions (e.g., up to top of 22%/24%)
3. Layer in non‑portfolio income, capital gains, and deductions
4. Check IRMAA look‑back (conversion year → premiums two years later): IRMAA Guide
5. Re‑evaluate annually after market changes and spending needs

Case Study: Smoothing Lifetime Taxes

Jin retires at 66. From 66–72, he converts $40–$60k/year to Roth, staying beneath the next IRMAA tier. At 73, RMDs are smaller; AGI remains under IRMAA thresholds, keeping Medicare premiums lower. When Jin’s spouse later files as single, the smaller pre‑tax balance helps avoid widow(er)’s bracket spikes.

Execution Tips

• Use quarterly estimates early; switch to year‑end withholding on RMDs if you’re short: Withholding vs. Estimates
• Prefer converting during market dips for more shares per tax dollar
• Avoid conversions that push qualified dividends or gains into higher brackets without clear benefit

FAQs

Can I convert the RMD amount itself?

No. You must distribute RMD first (taxable), then you can convert additional dollars.

Are conversions still helpful after RMDs begin?

Often yes—especially if you have headroom in your bracket and want to reduce future RMDs and survivor taxes.

Should I convert if I plan to use QCDs?

Both can work: QCDs reduce AGI in RMD years; pre‑RMD conversions reduce the need for large RMDs later.

What to Do Next

• Forecast future RMDs: RMD Table Calculator
• Plan QCDs for AGI control: QCD Complete Guide
• Guard IRMAA tiers: RMDs and IRMAA