No. You cannot convert your RMD to your Roth IRA.

Also, you must take your RMD before you convert any amount to your Roth IRA. This applies for two reasons:

1. For any year that you are required to take an RMD from your traditional IRA, the first distributions that you take from your traditional IRA always include your RMD until your RMD is satisfied.
2. RMDs are not eligible to be rolled over. And, by definition, a Roth conversion from a traditional IRA is a two-step process that includes :

Step 1: A distribution from the traditional IRA and

Step 2: A rollover contribution to the Roth IRA (reported/treated as a Roth conversion). This Step 2 cannot include your RMD.

 Example 1:

• Assume that your RMD for your traditional IRA for this year is $10,000.
• Assume, too, that you took a distribution of $25,000 from your traditional IRA, and this is the first distribution that you took for the year. The following applies:

• You must keep $10,000 (in pocket) as your RMD
• The remaining $15,000 can be rolled over to an eligible retirement account, including rolled over to a Roth IRA as a conversion. This must generally be done within 60-days of receipt.

Example 2:

Assume that your RMD for your traditional IRA for this year is $5,000, and you want to convert $10,000 to your Roth IRA from your traditional IRA.

You must take a distribution of $5,000 to yourself first. Then you can convert $10,000 from your traditional IRA to your Roth IRA.