Recharacterization of Roth IRA to traditional IRA and subsequent back door (transfer back to Roth)

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@dinger104 

If you recharacterized 2022 contribution successfully, and you recharacterized 2023 contribution successfully,

then you can elect to make those now Traditional IRA contributions non-deductible (if not already forced to).

There is no limit on the amount you can convert in the tax year.

Once you convert you cannot undo it.

[dinger104]

Found the answer: https://www.whitecoatinvestor.com/late-contributions-to-the-backdoor-roth-ira/

Looks like you report taxes for the PREVIOUS year (2022) as if you only made a $6000 traditional IRA contribution.  Then in the current tax year (2023), you claim the full $12,000 as a Roth contribution (from the trad-->Roth conversion). 

This allows you to invest the max in both years in the event your income goes over the Roth IRA limits and you don't realize til the next year.

Patrick