When can I do a Roth Conversion after a reverse rollover?

[joey381]

I want to do a backdoor Roth IRA by contributing after-tax dollars to traditional IRA and then immediately converting it to Roth IRA. However I have a traditional IRA account with some money in it, and this makes any Roth conversion a taxable event.

I plan on doing a complete reverse rollover from traditional IRA to my current employer 401K. Once that's done I will start backdoor Roth.  My question is how soon can I do Roth conversions after a reverse rollover in order to avoid the pro-rata tax rule.

[fanfare]

If you empty your IRA (all accounts) and then convert a new non-deductible contribution, there is nothing to prorate, unless your contribution increases in value before you convert it.

@joey381