Backdoor Roth IRA Calculator
Check whether your income limits direct Roth IRA contributions and see the Backdoor Roth steps, with 2025 limits and the pro-rata rule explained. Runs in your browser.
Your income limits a direct contribution — use the Backdoor Roth:
- Contribute up to $7,000.00 to a Traditional IRA (non-deductible at your income).
- Wait for it to settle, then convert the Traditional IRA to a Roth IRA.
- Because the contribution was after-tax, little or no tax is due on the conversion — unless the pro-rata rule applies.
- File IRS Form 8606 to report the non-deductible basis and conversion.
Pro-rata rule: if you hold other pre-tax (deductible) IRA money, the IRS taxes the conversion proportionally across all your IRA balances — the backdoor is only tax-free if you have no other pre-tax IRA funds. 2025 limits: Roth MAGI phaseout $150,000.00–$165,000.00 (single); contribution $7,000.00 (+$1,000 age 50+). Per IRS. Estimate only — not tax advice; consult a CPA.
About this tool
High earners are phased out of contributing directly to a Roth IRA, but a legal workaround — the 'Backdoor Roth' — lets them get money in anyway. This tool first checks your situation against the 2025 limits: it computes how much you can contribute directly based on your modified AGI and filing status (the Roth phaseout for 2025 is $150,000–$165,000 for single filers and $236,000–$246,000 for married filing jointly), against the $7,000 contribution limit ($8,000 if age 50+). If your income reduces or eliminates a direct contribution, it lays out the backdoor steps: contribute to a Traditional IRA as a non-deductible contribution, then convert it to a Roth — since the contribution was after-tax, the conversion is largely tax-free. The crucial catch it highlights is the pro-rata rule: if you hold other pre-tax IRA money, the IRS taxes the conversion proportionally across all your IRA balances, so the backdoor is only clean if you have no other pre-tax IRA funds. You must also file Form 8606. It is educational, not tax advice; consult a CPA. Everything runs in your browser.
How to use it
- Enter your modified AGI and check filing status and age.
- See how much you can contribute directly to a Roth IRA.
- If limited, follow the Backdoor Roth steps shown.
- Check the pro-rata rule and file Form 8606 — consult a tax pro.
Frequently asked questions
- What are the 2025 Roth IRA income limits?
- Direct Roth contributions phase out over MAGI of $150,000–$165,000 for single filers and $236,000–$246,000 for married filing jointly. Above the top of the range you cannot contribute directly — which is where the backdoor comes in.
- What is a Backdoor Roth?
- A two-step move: contribute to a Traditional IRA (non-deductible, since high earners can't deduct it), then convert that to a Roth IRA. There is no income limit on conversions, so it legally gets money into a Roth despite the contribution income limits.
- What is the pro-rata rule and why does it matter?
- When you convert, the IRS treats all your Traditional/SEP/SIMPLE IRA balances as one pool and taxes the conversion in proportion to the pre-tax share. If you have other pre-tax IRA money, much of the "backdoor" conversion becomes taxable — so it works cleanly only with no other pre-tax IRA funds.
- How much can I put in via the backdoor?
- The same IRA contribution limit applies: $7,000 for 2025, or $8,000 if you are 50 or older. The backdoor changes how the money gets into the Roth, not how much you can contribute.
- What paperwork is required?
- IRS Form 8606 reports the non-deductible Traditional IRA contribution (your basis) and the conversion, so you are not taxed twice. Filing it correctly each year is essential; many people miss it.
- Is this tax advice?
- No. It is educational. The backdoor Roth has real pitfalls (pro-rata rule, timing, the step-transaction concern), so consult a CPA or financial advisor before doing it.