How the Backdoor Roth IRA Works
If your income is too high to contribute directly to a Roth IRA, the "backdoor" strategy lets you get money into a Roth anyway: contribute to a traditional IRA with after-tax (nondeductible) dollars, then convert that balance to a Roth IRA. There's no income limit on nondeductible contributions or on Roth conversions — only on direct Roth contributions.
2026 Roth IRA Direct Contribution Limits
| Filing Status | Full Contribution Below | Phases Out | Blocked Above |
|---|---|---|---|
| Single / Head of Household | $153,000 | $153,000 – $168,000 | $168,000 |
| Married Filing Jointly | $242,000 | $242,000 – $252,000 | $252,000 |
| Married Filing Separately | $0 | $0 – $10,000 | $10,000 |
The 2026 IRA contribution limit (traditional + Roth combined) is $7,500, or $8,600 if you're age 50 or older.
The Pro-Rata Rule — the Part Everyone Misses
The IRS doesn't let you choose to convert "just the nondeductible part." It treats every traditional, SEP, and SIMPLE IRA you own as one combined pot. If you have any pre-tax money sitting in IRAs — from old 401(k) rollovers, deductible contributions, etc. — a proportional slice of every conversion is taxable, no matter which specific account you convert from.
- If you have $0 in pre-tax IRA balances, the backdoor Roth is essentially tax-free (you're only converting your own after-tax basis).
- If you have a large pre-tax IRA balance, a backdoor Roth can trigger a surprisingly large tax bill — sometimes larger than the contribution itself was worth.
- A common workaround: roll existing pre-tax IRA money into a 401(k)/403(b) that accepts incoming rollovers (if your plan allows it) before doing the backdoor Roth, to zero out the pre-tax IRA balance.
⚠️ Important: This is a simplified federal estimate assuming a same-year contribution and conversion. It doesn't account for state taxes, earnings that accrue between contribution and conversion (which are also taxable), SEP/SIMPLE IRA balances from a current-year employer plan, or Form 8606 basis-tracking across prior years. Consult a CPA before executing a backdoor Roth, especially with existing pre-tax IRA balances.
❓ Frequently Asked Questions
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📐 Accuracy Note: 2026 Roth IRA phase-out ranges and contribution limits are sourced from published IRS inflation-adjustment figures. Results are estimates for informational purposes; consult a licensed CPA or financial advisor before executing a backdoor Roth conversion.
📅 Last Updated: October 2026.