IRA tax deduction and then converting to a Roth in later years

[Slater22]

(Decided to take the deduction vs. doing the Backdoor Roth.) If you claim an IRA deduction say in 2025, then decide to convert it the next year (or years later)... will that impact your deduction taken in 2025?  

Also, if you do a simple Roth conversion for say $20K (including years prior contributions): do you have to specify that $7K from the year before or year prior that those funds are being converted? 

[dmertz · Accepted solution]

No to both questions.  Traditional IRA contributions and Roth conversions are an independent transactions.

The only thing that even remotely ties these transactions together is that a nondeductible traditional IRA contribution adds to basis in such contributions and a Roth conversion subtracts from this basis to cause a proportionate amount of a Roth conversion to be nontaxable.