Backdoor Roth Question

[vidiheho]

I am retired and received a 1099-R converting traditional IRA dollars from PREVIOUS YEARS CONTRIBUTIONS into roth IRA dollars.  

I get the entries under wages & Income 1099-R.   Done and listed as converted to roth IRA.

I'm confused on the second half of the IRA entries. 

     1.  Confirming I enter IRA under the deductions & credits section

     2.  Do I check both the Traditional IRA and the Roth IRA??  Do I enter the dollars first as Traditional and then as Roth??  I'm questioning because I didn't contribute any of these funds into a traditional IRA in 2025 - this was done in the years previous.  I'm only converting funds to Roth.  

Thanks for the clarification.  

[MaryK4]

Since your traditional IRA contributions were not done in 2025, you do not enter anything in the Deductions & Credits section.  A "backdoor Roth" technically is when you do the nondeductible contribution to the traditional IRA and the conversion in the same year; in your case it is just a Roth conversion so no contribution information is necessary.

[vidiheho]

Got it.  I didn't see the tax computation when I originally entered the 1099-R so I was confused.  I went back and deleted the funds within the 1099-R and there was in fact a change to the Federal Refund.  

I am only entering the 1099-R and indicating that all funds were converted to a Roth IRA.  I am making NO ENTRY under Deductions & Credits for the Roth IRA.  What is the correct terminology for this entry so that I can find the correct instructions next year?

I thank you for the expertise and clarification.

[MaryK4]

It depends- if you had nondeductible contributions from the traditional IRA, you would not have taxable income; but if you did take the deduction in the past it would be taxable upon conversion now.  You should have a Form 8606 from 2024 which would show if you had nondeductible contributions.  

If you do not have the 8606, I suspect if you entered as a Backdoor Roth, you indicated you had nondeductible contributions (once again, if entered as a Backdoor Roth, you designate the traditional IRA contribution in 2025 as nondeductible so there is no tax applied but the mechanics require it to be in the same year.)  

If this is the case, let me know and I can provide a step by step instructions to correct. @vidiheho