Retirement tax questions

@LLC3 

A back door, Roth IRA conversion should never be taxable if you do it correctly. You make a nondeductible contribution to a traditional IRA, and then convert it to a Roth. The conversion is non-taxable because as long as the original contributions were never deducted, so you don’t have any tax deduction to pay back.  Where are you run into trouble is if you have a mixture of deductible and nondeductible money in your IRAs, because all of your conversions are prorated. That’s why you need to get the employer funds out of the IRA and into the 403B before the end of the tax year.

however, you do need to report the 2022 nondeductible contributions so they get added to form 8606. Your 2022 tax return should include a new form 8606 with the updated nondeductible basis.