Well, I really don’t understand your question. If you were over age 70-1/2 last year, then you should have taken a Required Minimum Distribution. Do it now!
I don’t know why you feel you need to convert to a Roth “due to income.” Perhaps you don’t want to take future RMDs to add to your annual income because that amount increases the Medicare premiums you must pay. It’s true that if you convert to a Roth you won’t be required to make withdrawals. BUT, you must pay ordinary income taxes at the time of the conversion. And that huge amount will be added to your ordinary income tax rate at the time of conversion. Plus, you’ll need money to pay those taxes –money OUTSIDE your new Roth IRA!
AND, you mast take your RMD (if you’re over 70-1/2) BEFORE you do the conversion.
You can do a Roth conversion at any time — there is no deadline during the year.