Roth IRA Tools Backdoor Roth IRA
If your income is at or above the 2026 limit — $168,000 for single filers, $252,000 for married couples filing jointly — you can’t contribute to a Roth IRA directly. A “backdoor” Roth IRA gets money in through a conversion instead.
How it works
- Make a nondeductible contribution to a traditional IRA (up to $7,500, or $8,600 at 50+). Traditional IRAs have no income limit for contributing.
- Convert that traditional IRA balance to a Roth IRA. Conversions have no income limit either.
- Report the nondeductible contribution and the conversion on IRS Form 8606 with your tax return.
Check the pro-rata rule first
If you hold any other pre-tax money in traditional, SEP or SIMPLE IRAs, the IRS treats all of it as one pool when you convert. Part of your conversion is then taxable, in proportion to the pre-tax share of the pool as of December 31 of the conversion year. Rolling pre-tax IRA money into an employer 401(k), if your plan allows it, is a common way to avoid this.
Other things to know
- Any growth between the contribution and the conversion is taxable when converted.
- If you’re under 59½, each conversion has its own five-year clock before converted amounts can come out without the 10% additional tax.
- This page is a short overview, not tax advice. See IRS Publication 590-A and consider talking to a tax professional before converting.