Backdoor Roth IRA Calculator (2026)
High earners can't contribute to a Roth IRA directly — but they can contribute to a traditional IRA after tax and immediately convert it. This calculator checks your eligibility and estimates the tax cost, including the pro-rata rule if you have pre-tax IRA money.
How to use this calculator
- Enter modified adjusted gross income (MAGI).
- Enter filing status.
- Enter age.
- Enter amount to contribute and convert.
- Enter pre-tax balance in all traditional IRAs.
- Enter your taxable income this year.
- Your results appear instantly below and update as you change the numbers.
How this calculator works
The calculator first checks whether you can contribute to a Roth IRA directly using the 2026 phase-outs ($153,000–$168,000 single, $242,000–$252,000 joint). If not, you can make a non-deductible traditional IRA contribution and convert it. The conversion is tax-free only when you have no pre-tax IRA money — with a pre-tax balance, the pro-rata rule makes part of the conversion taxable at your marginal rate, which the calculator estimates.
Frequently asked questions
What is the pro-rata rule and why does it matter?
The IRS treats all your traditional IRAs as one pool. If you have a $90,000 pre-tax rollover and make a $7,500 non-deductible contribution, 90% of any conversion is taxable — you cannot isolate the after-tax dollars. Rolling pre-tax money into an employer 401(k) first removes it from the pool and keeps the backdoor clean.
Is the backdoor Roth legal?
Yes. Making a non-deductible traditional IRA contribution and converting it is a straightforward application of the Roth conversion rules — the 'backdoor' name is just a nickname. You report the non-deductible contribution on Form 8606, and the conversion on the same form.
What are the 2026 Roth IRA income limits?
Direct contributions phase out between $153,000 and $168,000 of MAGI for single filers and $242,000 to $252,000 for married couples filing jointly. Above the top of the range, the backdoor is the standard workaround. The 2026 limit is $7,500 ($8,600 at age 50+).
Disclaimer: Results are estimates for general information only and do not constitute financial, tax, or legal advice. Figures reflect 2026 rules and may change. Always confirm current limits and consult a qualified professional before making decisions. Official figures: IRS.gov · 2026 limits per IRS tax inflation adjustments.