I'm struggling with the same issue.
In @bower-jack's scenario, would they still be able to max out the backdoor Roth IRA contribution for both Tax year 2022 AND 2023? Since the $6000 Trad IRA-->Roth IRA conversion happened in 2023 (for the funds originally deposited in the 2022 Roth IRA), would that $6000 amount count toward the 2023 Roth IRA limits? Or could they be itemized toward your 2022 limits?
In other words, can you do you a total of $12,000 Traditional IRA-->Roth IRA conversions in calendar year 2023? With $6000 applied to tax year 2022 and $6000 applied to tax year 2023? Or is it too late to do backdoor Roth contribution for tax year 2022?
