If you contribute to a Traditional IRA and convert to a Roth in the same year, you will not be able to deduct your contribution to the Traditional IRA that year. This is because any amount converted to a Roth is considered taxable in the year of conversion (even though there is no tax penalty for conversion). In certain rare cases you were able to spread the conversion out over 2 years. So if you contribute and then convert, it's a wash.
