For taking advantage of backdoor roth ira, do we have to open roth account every year? Same roth account can't be used?

[coolbret]

In 2016 ,  i tried backdoor roth ira. so opened ira and then coverted to roth.

Now for 2017, i was told by broker that to take advantage of backdoor u can't use same roth ira account u have opened in 2016. You have to open new roth account for 2017.

How true is that?  how does this work?

[Critter]

That is BS ... you can use the one ROTH account for everything.  Either he is misinformed or he is looking for a bonus for opening a new account. 

[dmertz]

Using an account different from the one used the previous year (no need to have more than two) can make the net-income calculation a bit easier if you end up wanting to recharacterize later, but is definitely not required.  The calculation can still be performed when only one Roth IRA is used, it just takes a bit more work.  This is true for any Roth conversion, for backdoor purposes or not; "backdoor" is simply slang for a series transactions, one of which is a Roth conversion like any other.