Thanks for your reply!
In this month (February 2023), I will do a contribution of traditional IRA $6000 as non-deductible for 2022 tax return and it is not necessary to do a conversion to Roth IRA for 2022 tax return. Is my understanding correct?
After that, I will do a contribution of traditional IRA $6000 as non-deductible for 2023 tax return, then do a $12,000 conversion to Roth IRA for 2023 tax return.
For 2023 tax return, Pro-rata rule Rule will not applied, is my understanding correct?
Thanks!
