Rollover IRA and Roth IRA

[animun30]

Hi,

I have a rollover IRA from a prior employer that was converted in 2023 ~4K (pre-tax money). I created a traditional IRA with contribution to 2024 now (7K), with plans to convert it to Roth IRA (backdoor Roth) for 2024 contributions, but how would my rollover IRA play a role here in the prorata rule? I realized about my rollover IRA after I had transferred the money to the traditional IRA, and already called and rolled the rollover IRA into my current employers 401K, but this rollover account was certainly not 0 on December 31s, 2024, since I am doing this in March of 2025.  Thank you for the guidance. 

[Opus 17]

It sounds like this is all happening in 2025?  (Even though IRA contributions can sometimes be made retroactive, the conversion only happens when it happens.)

You want to end 2025 with zero pre-tax dollars in any traditional IRA.    If I have this right, we have 

	IRA account 1	IRA account 2
March 17, 2025	$4000 (pre-tax from old 401k)	$7000 (non-deductible for back door)
March 20	Rolled back into 401k, new balance $0
March 30	$0	Converted to Roth, new balance in traditional IRA $0

You end the year with zero pre-tax, zero in traditional IRAs, you have a successful $7000 backdoor conversion, and the pro-rata rule does not apply.