2009 RMD Rollover

From the IRS website:

If an account owner does receive a 2009 RMD, can he or she roll it over into an IRA?

Maybe. Since any distribution in 2009 will not be an RMD, an account owner may be able to roll it over into an IRA if it is an eligible rollover distribution and otherwise satisfies the rollover rules. Generally, an eligible rollover distribution is any distribution from a retirement plan that is not a RMD, but there are other exceptions. An account owner who receives a distribution from a designated Roth account can only roll that amount over into a Roth IRA but may rollover any other eligible rollover distributions into a traditional IRA. If the account owner wants to put the eligible rollover distribution (other than from a designated Roth account) into a Roth IRA, he or she must still include any part of the distribution not previously taxed in his or her gross income and must meet the rules for converting a traditional IRA to a Roth IRA. These are:

*
His or her modified adjusted gross income for Roth IRA purposes is not more than $100,000, and
*
He or she is not a married individual filing a separate return.

See Publication 590, Individual Retirement Arrangements (IRAs), for additional information.

Here is the link to the information cited by ArchieLeach -

http://www.irs.gov/retirement/article/0,,id=96989,00.html#15

You can return the RMD that you did not need to do for 2009 back into the IRA no later than November 30, 2009 or 60 days from the date of the distribution, whichever is later.