這個問題需要理解after-tax contribution

不僅僅ROTH IRA contribution有income limit，Traditional IRA在一定條件下也有income limit。

https://www.irs.gov/newsroom/401k-limit-increases-to-22500-for-2023-ira-limit-rises-to-6500

• For married couples filing jointly, if the spouse making the IRA contribution is covered by a workplace retirement plan, the phase-out range is increased to between $116,000 and $136,000, up from between $109,000 and $129,000.

所以你要看一下，你2020/2021是否符合這個條件, 如果符合，你traditional IRA裏麵的錢是after-tax contribution，轉換ROTH的時候需要follow pro-rata rule，比較複雜。這個即使在2020/2021你馬上rollover也會有這個問題。

https://support.taxslayer.com/hc/en-us/articles/14776395451021-Pro-Rata-rules-for-Roth-conversions-Backdoor-Roth

Why?

The Pro-Rata rule is used to prevent people from dodging the Roth income limit to manipulate funds to decrease their tax bill. 
不看你的所有退休賬戶，無法提出更多建議。你可能要和你的新會計討論一下。他說“麻煩”，僅僅是指需要審查一大堆條件，看看你這個backdoor是否可行。

所有跟帖： 

• 多謝檸檬！ -love1111- ♀ (0 bytes) () 09/15/2023 postreply 08:34:01