Roth IRA contribution for 2025 income limit

[eyanine]

Does an IRA backdoor conversion $ amount count towards the income limit for an IRA contribution? My income is well below the limit for 2025 and don't yet collect SS but have a sizable backdoor conversion that is taxable (but not considered income I hope?). Thanks.

[SwapnaM]

No, the amount you convert through a backdoor Roth IRA does not count toward your Modified Adjusted Gross Income (MAGI) for the purpose of determining eligibility to contribute to a traditional or Roth IRA.

For 2025, the income phase-out for filing jointly begins at $236,000 and ends at $246,000, single begins at $150000 and ends at $165000. 

To contribute to an IRA, you must have earned income, such as Wages, Salaries, Self-employment income.

IRA conversions, dividends, interest, pensions, and Social Security do not count as earned income.

@eyanine Thanks for the question.