Then it is simply a Roth conversion that. The whole concept of a "Backdoor Roth" is to make a non-deductible Traditional IRA contribution and then convert that contribution to a Roth so that the non-deductible contribution "basis" exactally offsets the tax so there is no tax at all and it behaves the same as if the contribution has been to the Roth in the first place.
If the conditions I posted are not met, then it is simply a conversion of an IRA that has a basis that will only offset part of the tax depending on those factors.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
