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@dbonsukan - "rollover" IRAs are just a brokerage designation to separate rollovers from contributions, but they are considered the same as Traditional IRAs for tax purposes   unfortunately for backdoor IRA purposes if you've done a 401k rollover with pre-tax money it dilutes the Roth conversion, it will be considered taken in a pro-rata manner between pre-tax and non-deductible (basis) money and taxed accordingly; the remainder of the non-deductible contribution will be carried over as basis for future years and is not considered distributed (tax free) until the balance of your IRA universe goes to $0.   see:   Pub 590 https://www.irs.gov/pub/irs-pdf/p590a.pdf Types of IRAs. An IRA can be either a traditional IRA or a Roth IRA   Form 8606 https://www.irs.gov/pub/irs-pdf/i8606.pdf Traditional IRAs An IRA owner may make deductible or nondeductible contributions to their traditional IRA. You can open and make contributions to a traditional IRA if you (or, if you file a joint return, your spouse) received taxable compensation during the year. For purposes of these instructions, a traditional IRA is any IRA that isn’t a Roth IRA.