Back door Roth tax question

Married and filing jointly, do we aggregate the sum of both their TIRA’s for the pro rata rule or is it by individual?

Many thanks,

Mike



IRAs are for an individual only and not a couple. So when you do a Roth conversion you only look at the TIRA balance of the person doing the converting. If that person has a SEP or Simple IRA, those must also be added to the mix.

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