Retirement tax questions

I think you've got it now.

 

if your AGI is over TaxCode-specified limits (total phaseout), you cannot contribute to a Roth, period.

The backdoor Roth uses a conversion to get the money into the Roth.

 

@SPQ 

 

The Backdoor Roth Conversion is not mentioned in the IRS publications. Congress has been tempted to make it illegal.