Backdoor Roth - does pro-rata rule still apply if in separate IRA accounts?

[gregandyuhong]

I read several posts here as well as other websites that backdoor roth only works if I have NO OTHER Traditional IRA accounts. However a CPA advised me that "As long as the nondeductible IRA is in an account separate for my other IRAs, I can convert the nondeductible IRA to Roth and the event is nontaxable and does not affect my other IRA accounts". I'm confused which one is correct. Could any expert or CPA here kindly advise? Thank you.

[macuser_22]

Yes.  For tax purposes you only have ONE Traditional IRA that can be split in as many different accounts that you want.    Any non-deductible basis applies to the aggregate total value of ALL Traditional, SEP and SIMPLE IRA accounts that you might have.

That is entered on the 8606 form that calculated the tax on line 6 that says:

Basis. Your basis in traditional, SEP,
and SIMPLE IRAs is the total of all your
nondeductible contributions and
nontaxable amounts included in
rollovers made to these IRAs minus the
total of all your nontaxable distributions,

Line 6
Enter the total value of all your traditional, SEP, and SIMPLE IRAs as of December 31, 2019, plus any outstanding rollovers.

Your CPA does not understand the tax law.