ira contribution after 401k and taxation

say i’m maxed out on 401k and then contribute to ira and it won’t be tax deductible.
1- would i even want to contribute to ira in that case? any benefits?
2- what happens when i withdraw when older? will the initial amount be taxed again? if so, wouldn’t that be double taxation? if not, how does one report the already taxed portion to the irs?



You might be able to contribute to a Roth IRA since the income limits are higher. And if you still cannot, and if you do not have a pre tax IRA now, you could make the non deductible TIRA contribution and convert it to Roth tax free (back door Roth).
If you make a non deductible contribution, you record it by filing Form 8606. That prevents double taxation, and also allows you to convert to Roth tax free if this contribution is the only amount you will have in a non Roth IRA.

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