You convert a traditional IRA to a Roth IRA by moving eligible assets directly between custodians, transferring them between accounts at the same trustee, or taking a distribution and completing a rollover within 60 days. The taxable part of the conversion is generally added to your ordinary income for that tax year; any properly documented basis is not taxed again. You must take that year’s required minimum distribution (RMD) first, report the conversion on Form 8606, and plan how to pay any resulting tax.
A conversion is permanent under current rules for transactions made after 2017. The right amount depends on your basis, other income, withdrawal plans and ability to pay the tax without unnecessarily reducing the amount moved. The IRS rules explain the mechanics, but they do not establish one universally best conversion amount.
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What a traditional-to-Roth conversion does
A conversion changes the tax character of money held in a traditional IRA. You direct a custodian to move all or part of an eligible traditional IRA balance into a Roth IRA. The transaction is treated as a distribution from the traditional IRA and a contribution to the Roth IRA through one of the permitted conversion methods.
The amount that would have been taxable if it had remained in the traditional IRA is generally included in your gross income as ordinary income in the year of conversion. A portion representing your basis—usually nondeductible contributions that were already included in income—is not included again. Consequently, the gross amount transferred and the taxable amount can differ.
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For example, if you convert $30,000 of entirely pretax money, the generally taxable amount is $30,000. If your tax forms establish that $4,000 of a $30,000 conversion represents basis, the generally taxable amount is $26,000. The actual calculation comes from your Form 8606 information and the applicable tax-year instructions, not from the account statement alone.
Take the RMD before you convert
An RMD for a particular year cannot be converted. The required distribution must come out of the traditional IRA first; only eligible assets remaining after that distribution can be considered for conversion.
Traditional IRA owners generally begin RMDs at age 73 under the current IRS guidance. The first RMD year includes the calendar year in which you reach age 73. Publication 590-A states: “You can’t convert amounts that must be distributed from your traditional IRA for a particular year (including the calendar year in which you reach age 73) under the required distribution rules (discussed in Pub. 590-B).”
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Roth IRA owners do not have lifetime RMDs while they are alive under the current rules. Beneficiaries still face distribution requirements. That feature can be part of a retirement-income plan, but it does not by itself make a conversion beneficial: the conversion tax, future withdrawals and your personal circumstances still control the outcome.
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Choose one of the three IRS conversion routes
The IRS describes three ways to complete a conversion. They differ mainly in who handles the movement and whether you temporarily receive the money.
| Route | How it works | Timing point | Operational focus |
|---|---|---|---|
| Trustee-to-trustee transfer | The traditional IRA trustee sends the assets directly to the Roth IRA trustee. | The funds do not pass through you. | Give both custodians matching instructions and verify the receiving Roth IRA details. |
| Transfer between accounts at the same trustee | The same institution moves assets from your traditional IRA to your Roth IRA. | The trustee processes the internal transfer under its procedures. | Confirm that the transaction is coded as a Roth conversion and that the RMD has already been paid. |
| 60-day rollover | You receive a distribution from the traditional IRA and deposit it into a Roth IRA. | The rollover must be completed within 60 days of receiving the distribution. | Track the date, amount and destination carefully; missing the deadline can leave the distribution outside the intended conversion. |
A direct transfer is usually the simplest way to avoid a missed deadline because the money moves between trustees. A 60-day rollover can work, but you are responsible for receiving the distribution, meeting the deadline and documenting the deposit. In every route, confirm that the assets are eligible and that the amount excludes the year’s RMD.
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Estimate the taxable amount before requesting the transfer
Separate pretax money from basis
Traditional IRA money may contain both untaxed amounts and basis. The untaxed portion that would otherwise have been included in income is generally taxable when converted. Basis is excluded from gross income, provided it is properly reflected on the required tax forms.
Your custodian’s year-end balance and Form 1099-R show the distribution, but they do not by themselves determine the final taxable amount. Gather records of nondeductible contributions and prior Form 8606 filings before you select a conversion amount. The Form 8606 instructions for the relevant year provide the calculation and reporting rules.
Consider the whole conversion-year income picture
Conversion income is added to your other income for the year. Review wages, pensions, Social Security, investment income and other taxable distributions alongside the proposed conversion. A larger conversion produces more current-year income; a smaller or staged conversion produces less income in that year but leaves more money in the traditional IRA for later decisions.
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There is no IRS formula that identifies an optimal amount for every retiree. The useful planning question is how much eligible money you can convert while accepting the resulting income and paying the tax without unnecessarily reducing the assets moved.
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Model cash needed for the tax
A conversion can require additional withholding or estimated tax payments. Treat the tax as a separate cash-flow decision: estimate the taxable portion, discuss the effect with your tax preparer, and arrange payment from cash or another source when possible. Using part of the IRA distribution to pay tax reduces the amount that reaches the Roth IRA and can create additional tax consequences, so compare that choice with paying from funds outside the IRA.
Step-by-step conversion process
- Identify the tax year. Decide which year the distribution and conversion will occur. Tax rules, forms and instructions can change, so use the publications and forms for that year.
- List every traditional, SEP and SIMPLE IRA balance relevant to your records. Collect prior Form 8606 filings and contribution records so you can identify any basis. Do not rely only on the amount shown as available to transfer.
- Calculate and satisfy the year’s RMD. If you are subject to RMD rules, have the custodian distribute the required amount first. Do not include that amount in the conversion request.
- Choose the route. Select a trustee-to-trustee transfer, an internal transfer between accounts held by the same trustee, or a 60-day rollover. A direct trustee movement avoids your having to meet a 60-day deposit deadline.
- Open or confirm the Roth IRA. Verify the account registration, receiving trustee and investment instructions. Ask the custodian how it labels a conversion and whether assets will move in kind or be liquidated.
- Submit the custodian’s conversion request. Specify the dollar amount or assets, the source traditional IRA and the destination Roth IRA. Confirm that the amount is in addition to, rather than inclusive of, the RMD already distributed.
- If using a 60-day rollover, calendar the deadline. Record the date you received the distribution and deposit the intended amount into the Roth IRA within 60 days. Keep the distribution and deposit confirmations together.
- Revisit withholding or estimated payments. Conversion income may require an adjustment to withholding or estimated tax payments. Use the IRS withholding-estimator materials and your tax professional’s calculation for the applicable year.
- Retain all records. Keep the conversion confirmation, the RMD statement, Form 1099-R, Roth account receipt and basis documentation for your tax file.
Report the conversion on your tax return
The custodian generally reports the traditional IRA distribution on Form 1099-R. You report the conversion using Form 8606 and the other individual income-tax forms required for the year. The Form 8606 instructions for 2025 direct a taxpayer who converted an amount from a traditional IRA to a Roth IRA to file Form 8606.
Use the instructions for the tax year in which the conversion occurred. Check that the amount on the custodian’s Form 1099-R agrees with your records, then use Form 8606 to account for basis and determine the taxable portion. A Roth conversion is not complete from a tax-reporting perspective merely because the money appears in the Roth account.
If the custodian issues a corrected Form 1099-R or the transfer was processed differently from your request, resolve the discrepancy with the institution before filing. Keep evidence of the RMD and the conversion so you can show which distribution was excluded from the conversion.
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Understand the two rules that make a conversion hard to undo
Post-2017 conversions cannot be recharacterized
A conversion made in 2018 or later cannot be recharacterized back to a traditional IRA under current law. If the market falls after the transfer or the tax estimate changes, you generally cannot reverse the transaction by relabeling it as a traditional IRA contribution. Estimate the taxable amount and payment effects before authorizing the move.
A later Roth withdrawal can have a five-year issue
Publication 590-B describes a separate five-year rule for distributions of taxable conversion amounts. If you take a distribution from the Roth IRA within the applicable five-year period, the distribution may be subject to the 10% additional tax when no exception applies. This is a potential tax on a later withdrawal, not an automatic 10% charge imposed on every conversion.
Before converting money you may need soon, map the planned withdrawal date against the applicable five-year period and any exception that might apply. Keep the dates and amounts of separate conversions because the timing of a later distribution matters.
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| Planning question | Why it matters | What to document |
|---|---|---|
| How much of the proposed amount is taxable after basis? | The taxable portion is added to ordinary income; basis is not taxed again. | Prior nondeductible contributions, Form 8606 filings and the current calculation. |
| How large should the conversion be? | A larger transfer creates more income now; a smaller transfer limits the current-year income increase. | Several amounts and their effect on your projected taxable income and cash needs. |
| What other income will you receive this year? | Pensions, investments and other distributions combine with conversion income. | A complete income estimate for the conversion year. |
| How will you pay the tax? | Additional withholding or estimated payments may be necessary, and paying from the IRA can reduce the Roth amount. | Payment source, withholding change or estimated-payment schedule. |
| When might you withdraw from the Roth IRA? | The five-year rule can affect a later distribution of taxable conversion amounts. | Conversion date, amount and expected withdrawal date. |
| Have you satisfied the RMD? | The year’s required distribution cannot be converted. | RMD calculation and distribution confirmation. |
Run these questions together rather than choosing an amount from a rule of thumb. The IRS materials establish the income, RMD and reporting rules, but they do not predict your future tax rate or identify a best personal strategy.
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All-pretax partial conversion
Suppose a retiree has no recorded basis and requests a $25,000 conversion after satisfying the year’s RMD. The generally taxable amount is $25,000 of ordinary income for that year. The retiree should estimate the added tax, decide how to pay it and file Form 8606 with the return for the conversion year.
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Conversion with basis
Suppose the custodian transfers $30,000 and the taxpayer’s Form 8606 calculation identifies $4,000 as basis. The generally taxable portion is $26,000, not the full $30,000. The taxpayer still reports the distribution and conversion and keeps the basis records supporting the calculation.
RMD plus conversion
Suppose the required distribution for the year is $18,000 and the retiree wants to move $40,000 to a Roth IRA. The $18,000 RMD must be distributed and cannot be converted. The conversion request can cover up to the eligible amount the retiree chooses after that distribution; it cannot treat the full $58,000 as Roth-converted money.
Common mistakes and how to correct the process
- Converting the RMD. Stop and have the custodian process the RMD separately. Recalculate the amount eligible for conversion.
- Assuming the gross transfer is the taxable amount. Review basis and complete Form 8606 rather than using the account statement as the tax calculation.
- Missing a 60-day deadline. If you received the money personally, compare the deposit date with the receipt date and contact the custodian and tax professional immediately if the deadline is at risk.
- Forgetting the tax payment. Adjust withholding or estimated payments when appropriate; do not wait for filing season to discover that conversion income created a cash shortfall.
- Expecting to undo the transaction. Conversions made after 2017 cannot be recharacterized back to a traditional IRA. Verify the amount before the transfer is authorized.
- Ignoring a later withdrawal. Record each conversion date and amount so you can evaluate the applicable five-year rule before taking Roth distributions.
- Using the wrong year’s forms. Match Form 8606, Form 1099-R information and instructions to the year in which the conversion occurred.
When professional advice is useful
An enrolled tax professional, certified public accountant or fiduciary retirement planner can help when you have basis, several IRA accounts, a large conversion, uncertain RMD calculations or limited cash to pay the resulting tax. Ask the adviser to show the taxable amount, the payment plan and the consequences of converting different amounts rather than presenting a conversion as automatically beneficial.
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The federal rules summarized here do not calculate state income-tax treatment. If you file a state return, ask how that jurisdiction treats IRA conversions and whether its forms or estimated-payment rules differ from the federal process.
Conversion checklist
- Confirm the tax year and obtain the current IRS instructions.
- Gather basis records and prior Form 8606 filings.
- Calculate and distribute the year’s RMD before converting anything.
- Choose a trustee-to-trustee transfer, same-trustee transfer or 60-day rollover.
- Verify the receiving Roth IRA and the amount or assets to move.
- Estimate ordinary income from the taxable portion of the conversion.
- Arrange withholding or estimated payments if needed.
- Save transfer confirmations and the RMD statement.
- File Form 8606 and reconcile the custodian’s Form 1099-R for the conversion year.
- Record the conversion date for future five-year-rule planning.
A traditional-to-Roth conversion in retirement is a taxable, reportable and generally irreversible transfer. Complete the RMD first, calculate the taxable amount after basis, choose the transfer route carefully and arrange the tax payment before moving the assets.
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