Unless it appeals to you, most people do not want to track a basis in IRAs, which is what would happen with a non-deductible contribution. And it doesn't help you.
your original plan makes sense if you are certain your tax bracket in two years will be much lower
That's unusual, However, if your income is very low at any time, the cost of conversion could be zero.
Otherwise, you will need funds to pay the tax at that time.
@NN24
