How can I avoid the Pro-Rata rule when doing a Backdoor Roth IRA?

You can eliminate the pro-rata tax by rolling all pre-tax Traditional, SEP, or SIMPLE IRA balances into an active employer 401(k) or 403(b) plan before December 31 of the conversion tax year, leaving a $0 pre-tax IRA balance.

What is the annual IRA contribution limit for 2026?

The statutory IRA contribution limit is $7,000 for individuals under age 50, and $8,000 for individuals age 50 and older (including the $1,000 statutory catch-up contribution).

أمريكامحدث لعام 2026retirement

Backdoor Roth IRA Pro-Rata Rule Calculator (Form 8606) 2026

Calculate taxable conversion amounts and unexpected tax liability when executing a Backdoor Roth IRA conversion with existing pre-tax balances across Traditional, SEP, and SIMPLE IRAs under the IRS aggregate Pro-Rata rule.

التقاعد والمعاشات الضرائب والرسوم الاستثمار والأصول المالية والاستثمار

النتيجة النهائية

Taxes Owed on Conversion

2,016$

بيانات ومدخلات الحساب

Non-Deductible (After-Tax) Contribution (Basis)

خيارات سريعة:

Amount Converted to Roth IRA

خيارات سريعة:

Total Pre-Tax Balance in All IRAs (Traditional + SEP + SIMPLE)

خيارات سريعة:

Taxes Owed on Conversion

2,016$

Taxable Portion of Conversion

6,300 ‎$‎

Nontaxable (Tax-Free) Portion

700 ‎$‎

Total Aggregated IRA Pool Value

70,000 ‎$‎

Effective Tax Rate on Conversion

28.8 ‎%‎

Remaining Unconverted After-Tax Basis

6,300 ‎$‎

The IRS treats all Traditional, SEP, and SIMPLE IRAs as a single combined account on December 31 under IRC § 408(d)(2). Qualified 401(k) balances are excluded from the pro-rata calculation.

المرجع النظامي / القانوني: Internal Revenue Code (26 U.S.C. § 408(d)(2) - Pro-Rata Rule for Aggregate IRA Distributions & IRS Form 8606)تاريخ التحقق والتحديث: 2026-09-04

آلية ومعادلة الحساب القانونية

Total Aggregate IRA Balance = Year-End Pre-Tax IRA Balance + Roth Conversion Amount. Non-Taxable Ratio = Total Basis (After-Tax Contributions) / Total Aggregate Balance. Non-Taxable Portion = Conversion Amount * Non-Taxable Ratio. Taxable Conversion Amount = Conversion Amount - Non-Taxable Portion. Estimated Tax Due = Taxable Conversion * Marginal Tax Rate %.

الأسئلة الشائعة

The IRS Pro-Rata rule (IRC § 408(d)(2)) mandates that when you convert non-deductible (after-tax) dollars to a Roth IRA, you cannot isolate just the after-tax portion. The IRS views all your Traditional, SEP, and SIMPLE IRAs as one aggregated pool.

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أمريكا

Backdoor Roth IRA Pro-Rata Rule Calculator (Form 8606) 2026

بيانات ومدخلات الحساب

آلية ومعادلة الحساب القانونية

الأسئلة الشائعة

حاسبات ذات صلة

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