Backdoor Roth IRA
A legal workaround for high earners locked out of Roth IRAs: contribute to a Traditional IRA (no income limit on contributions) and immediately convert it to Roth.
By Findley's Finance · Last reviewed: September 2026
Why it matters
Congress capped Roth IRA eligibility by income but left Traditional IRA contributions open to everyone — the backdoor simply walks through the open door. The catch is the pro-rata rule: if you hold any pre-tax IRA money anywhere, part of the conversion gets taxed. Done cleanly with no pre-tax IRA balances, the conversion is essentially tax-free and the money grows tax-free forever.