回複：but I am single, not a couple...

oh, man. this is nothing to do with your marriage status. there is no income limitation for the contribution for any one to non-deductible traditional ira as long as the contribution is from your earned income, and there is no income limitation for the conversion from non-deductible traditional ira to roth ira for any one since 2010.

only catch is that there will be proportional conversion for all your traditional ira accounts, that means if you have deductible traditional ira account, you need to pay tax for the portion of conversion of this deductible traditional ira account, as well as the gain generated from this account.