Thanks — W.C. A. None of the Required Minimum Distribution can be converted or otherwise deposited into a Roth IRA. Only amounts in excess of your RMD can be converted to a Roth IRA. I can't tell from your question what your RMD is exactly but I will assume for this discussion that it is the $12,000 you mention.Say that if you weren't subject to an RMD, you would want to convert $20,000 to a Roth IRA.Since your RMD is $12,000, you must distribute $12,000 to yourself but can still convert another $8,000 to a Roth IRA. can't tell from your question what your RMD is exactly but I will assume for this discussion that it is the $12,000 you mention. Say that if you weren't subject to an RMD, you would want to convert $20,000 to a Roth IRA.