For a backdoor Roth to work the total 2020 December 31 combined value of all Traditional, SEP and SIMPLE IRA accounts must be zero. If you have a 401(k) rollover IRA and roll it into a 401(k) (assuming your 401(k) plan allows that) then it will not enter into the calculations.
Yes, you can make a 2019 non-delectable contribution before July 15 and report it on a 2019 8606 form with your 2019 tax return. You can also make a 2020 Traditional IRA contribution that you would report on your 2020 8606 next year.
Any or all can be converted to a Roth IRA before the end of 2020. Most people convert immediately to avoid having to deal with earnings within the Traditional IRA.
**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.**
