1) A Traditional IRA deduction is not limited by income unless you are covered by a retirement plan at work (usually indicated by box 13 on your W-2). If you are so covered then yiu can still make a non-deductible contribution.
https://www.irs.gov/Retirement-Plans/IRA-Deduction-Limits
2) A 2019 "Backdoor Roth" only works if your total 2019 year end value of all existing Traditional, SEP and SIMPLE IRA accounts that might exist is zero, otherwise any non-deductible basis must be prorated over the entire ending value and only a portion of the conversion would not be taxable.
3) You had until December 31, 2018 to do a 2018 Roth conversion. Any conversion in 2019 is a 2019 conversion reported next year in 2020.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
