Your situation
Existing IRA balances(for pro-rata rule)
Include all traditional, rollover, SEP, and SIMPLE IRA balances at year-end. Zero here means a clean backdoor Roth — no pro-rata tax.
Results
No existing pre-tax IRA balances. Your entire $7,500 conversion is tax-free. This is the ideal backdoor Roth scenario.
| Single / Head of Household | $168,000 – $178,000 |
| Married Filing Jointly | $252,000 – $262,000 |
| Married Filing Separately | $0 – $10,000 |
What is How to Use the Backdoor Roth IRA Calculator?
The backdoor Roth IRA is a legal strategy for high earners who exceed the direct Roth IRA income limits. You contribute to a traditional IRA on a non-deductible basis, then convert it to a Roth IRA. This calculator shows whether the pro-rata rule will cause an unexpected tax bill — and how large that bill might be.
How to Use
- Enter your 2026 MAGI (Modified Adjusted Gross Income) and filing status to see whether you can contribute directly to a Roth IRA or need the backdoor strategy.
- Enter your age — those 50 and older can contribute an extra $1,000 catch-up.
- Enter your existing pre-tax IRA balance: the total of all traditional IRA, SEP-IRA, SIMPLE IRA, and rollover IRA accounts at year-end. This is the number that triggers the pro-rata rule.
- Enter any after-tax (non-deductible) IRA basis you already have from prior Form 8606 filings.
- Enter how much you plan to contribute and convert. Review the pro-rata tax cost and the "is this worth it" comparison.
Why Use This Tool?
Tips & Best Practices
- The cleanest backdoor Roth has zero pre-tax IRA balances at year-end. If you have a rollover IRA, check whether your 401(k) accepts incoming rollovers — moving it there eliminates the pro-rata problem.
- Time the conversion in the same calendar year as the contribution (ideally the same week) to keep your year-end IRA balance near zero.
- Track your after-tax basis by filing IRS Form 8606 every year you make a non-deductible IRA contribution. Losing track of your basis means paying tax on money that was already taxed.
- Both spouses can each do a backdoor Roth using their own IRAs — household limit is 2× the annual limit.
- The Mega Backdoor Roth (via after-tax 401(k) contributions) is a separate, higher-limit strategy. If your 401(k) allows after-tax contributions and in-plan Roth conversion, you can contribute up to $47,500 extra in 2026.
Frequently Asked Questions
Is the backdoor Roth IRA legal?
Yes. Congress has been aware of the strategy since at least 2010 and has not eliminated it. Several proposed bills have targeted it, but as of 2026 it remains legal. The IRS explicitly addressed it in Notice 2014-54 for workplace plans.
What is the pro-rata rule?
When you convert IRA money to Roth, the IRS treats all your IRA balances (pre-tax and after-tax) as one pool. Your tax-free percentage equals your after-tax basis divided by total IRA value. If you have $90k pre-tax and contribute $7.5k after-tax, only 7.7% of your conversion is tax-free.
What are the 2026 Roth IRA income limits?
Direct Roth contributions phase out at $168,000–$178,000 MAGI for single filers and $252,000–$262,000 for married filing jointly. Above the upper limit you cannot contribute directly — the backdoor strategy has no income limit.
Do I need to file Form 8606?
Yes, every year you make a non-deductible IRA contribution. Form 8606 tracks your after-tax basis and calculates the taxable portion of conversions. Missing years result in the IRS assuming the entire amount is pre-tax.