Backdoor Roth IRA & Pro-Rata Rule Calculator (Form 8606)
Check income phase-out eligibility, calculate your conversion tax, and prevent the IRS Pro-Rata aggregation trap (IRC § 408(d)(2)) with official Form 8606 logic.
11. Tax Filing Status & Income
Determines whether direct Roth contributions are allowed
22. Contribution & Existing IRA Balances
Crucial for Pro-Rata rule: total balance on Dec 31 across all accounts
Found on Line 14 of your most recently filed IRS Form 8606
33. Tax Bracket Assumptions
0% in FL/TX/WA/NV; up to 9%–13.3% in CA/NY
Clean Conversion! No pre-tax IRA balances exist. Your conversion is 100% TAX-FREE!
💡 Pro-Tip: How to eliminate the Pro-Rata tax completely?
If you have existing Traditional or SEP IRA balances, initiate a 'Reverse Rollover' to move the pre-tax funds into your employer's active 401(k) plan prior to December 31. Employer 401(k) balances are completely excluded from Form 8606 aggregation, restoring 100% tax-free backdoor conversions!
How it works
1
Enter your filing status and Modified Adjusted Gross Income (MAGI) to confirm direct contribution limits.
2
Input your intended non-deductible Traditional IRA contribution ($7,000 or $8,000 for age 50+).
3
Provide the aggregate balance of all pre-tax Traditional, SEP, and SIMPLE IRAs as of December 31.
4
Review your Form 8606 non-taxable basis ratio, conversion taxes owed, and Reverse Rollover avoidance strategies.
Frequently asked questions
Why do high earners need a Backdoor Roth IRA?
The IRS completely phases out direct Roth IRA contributions for single filers earning over $161,000 and married couples filing jointly earning over $240,000. The Backdoor method circumvents this by funding a non-deductible Traditional IRA and immediately converting it to a Roth.
What is the IRS Pro-Rata Aggregation Rule?
Under IRC Section 408(d)(2), the IRS treats all of your Traditional, SEP, and SIMPLE IRAs as one collective account on December 31. If you hold pre-tax funds, you cannot selectively convert only non-deductible dollars; your conversion will be taxed proportionally on Form 8606.
How does a Reverse Rollover eliminate the Pro-Rata tax?
Active employer 401(k) and 403(b) plans are explicitly excluded from the Form 8606 IRA balance aggregation. Rolling your pre-tax IRA balances into your employer's 401(k) before December 31 zeroes out your IRA pre-tax balance, restoring a 100% tax-free backdoor conversion.
What is the Mega-Backdoor Roth?
The Mega-Backdoor Roth utilizes after-tax voluntary contributions to an employer 401(k) up to the statutory IRC Section 415(c) limit ($69,000+), followed by an immediate in-plan Roth conversion or rollover to a Roth IRA.
Is this tool free?
Yes. The site is supported by ads, so you never pay or need to create an account.
Does it work on mobile?
Yes. The page adapts to your screen and does not require installing any app.