topic Re: When doing a backdoor Roth while married (whether filing separately or jointly) does the pro-rata rule apply to both partners' IRAs or is it by individual person? in Retirement tax questions

When doing a backdoor Roth while married (whether filing separately or jointly) does the pro-rata rule apply to both partners' IRAs or is it by individual person?

smlonda — Tue, 10 Feb 2026 10:13:49 GMT

Re: When doing a backdoor Roth while married (whether filing separately or jointly) does the pro-rata rule apply to both partners' IRAs or is it by individual person?

Anonymous_ — Sun, 07 Jan 2024 19:03:16 GMT

I'll page @dmertz

Re: When doing a backdoor Roth while married (whether filing separately or jointly) does the pro-rata rule apply to both partners' IRAs or is it by individual person?

Opus 17 — Sun, 07 Jan 2024 19:46:52 GMT

IRAs are owned by individuals and the rules apply individually, even if you are married.

Re: When doing a backdoor Roth while married (whether filing separately or jointly) does the pro-rata rule apply to both partners' IRAs or is it by individual person?

dmertz — Sun, 07 Jan 2024 20:17:10 GMT

The question seems to be mixing unrelated concepts. As Opus 17 said, the pro-rata rule applies to the individual, so Form 8606 is an individual form no matter the individual's marital status or filing status. If both spouses make transactions that are reportable on Form 8606, a joint tax return will contain two Forms 8606, one for each individual.

MAGI, filing status and which spouses are covered by a workplace retirement plan determines the deductibility of the individual's traditional IRA contribution.