謝謝，ChatGPT也是像你這樣說的。孩子已經有Roth IRA account. 我的理解隻需再開個TIRA 就應該可

以做Backdoor　Roth　IRA了。以後不需要再開。

You can perform a Backdoor Roth IRA by transferring non-deductible contributions from a Traditional IRA to an existing Roth IRA. It doesn't have to be a new Roth IRA. The process involves making a non-deductible contribution to a Traditional IRA and then converting that amount to a Roth IRA.