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First RMDs Can Set Off a Tax Chain Reaction

Thoughtful Roth conversion timing helps limit future withdrawals without unexpectedly raising Social Security taxes or Medicare surcharges.

Overview

  • Traditional IRA and 401(k) holders must begin required minimum distributions at age 73, with some later birth years starting at 75.
  • Because RMDs are taxable income, a sizable first withdrawal can make Social Security benefits taxable and trigger Medicare IRMAA surcharges.
  • Moving money from a traditional account to a Roth can eliminate future RMDs, but the conversion amount is taxed in the year of the move.
  • Large Roth conversions done while receiving Social Security or enrolled in Medicare can cause the same taxes on benefits and premium surcharges as RMDs.
  • If the cash from an RMD is not needed, retirees can use it to cover taxes or premiums, invest it in a taxable brokerage account, or repurchase investments to remain invested.