It seems the pro-rata rule won't apply since the value of all your traditional/SEP/SIMPLE IRAs on December 31, 2023, was $0.
Line 6 Form 8606 Instructions state:
"Enter the total value of all your traditional, traditional SEP, and traditional SIMPLE IRAs as of December 31, 2023, plus any outstanding rollovers. A statement should be sent to you by January 31, 2024, showing the value of each IRA on December 31, 2023. However, if you recharacterized any amounts originally contributed, enter on line 6 the total value, taking into account all recharacterizations of those amounts, including recharacterizations made after December 31, 2023."
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