Just to clarify, @macuser_22 's 4 requirements are not requirements to open a Backdoor Roth, they're requirements to do so with little or no tax consequences.
Again, I strongly suggest you seek professional guidance if you want to do this. A Backdoor Roth can be a very good retirement savings strategy, as a professional should explain.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
