@dmertz
How does the situation change if I went ahead and converted the $6000 in 2022 non-deductible contributions to a Roth?
I revised the tables for both the situations. The post-tax numbers don't change, but there is a difference in pre-tax.
| Line | IRA Balace as of 03/11/2022 | Amount | Calculation |
| 1 | IRA#1 | $ 44,000.00 | |
| 2 | IRA#2 | $ 6,000.00 | For Roth |
| 3 | TOTAL | $ 50,000.00 | Line 1+Line 2 |
| 4 | Basis reported in 2021 8086 | $ 13,918.00 | |
| 5 | Non-deductible IRA contribution made for 2022 | $ 6,000.00 | |
| 6 | Present basis = 2021 Line 14 + 2022 non-deductible contribution | $ 19,918.00 | Line 4+ Line 5 |
| 7 | Pre-tax balance (for 401K) | $ 30,082.00 | Line 3-Line 6 |
| 8 | Post-tax balance (for Roth) | $ 19,918.00 | Line 7- Line 2 |
| Line | IRA Balace as of 03/11/2022 | Amount | Calculation |
| 1 | IRA#1 | $ 44,000.00 | |
| 2 | IRA#2 | $ - | Converted to Roth |
| 3 | TOTAL | $ 44,000.00 | Line 1+Line 2 |
| 4 | Basis reported in 2021 8086 | $ 13,918.00 | |
| 5 | Non-deductible IRA contribution made for 2022 | $ 6,000.00 | |
| 6 | Present basis = 2021 Line 14 + 2022 non-deductible contribution | $ 19,918.00 | Line 4+ Line 5 |
| 7 | Pre-tax balance (for 401K) | $ 24,082.00 | Line 3-Line 6 |
| 8 | Post-tax balance (for Roth) | $ 19,918.00 | Line 7- Line 2 |
