I have a client who had a SEP-IRA account balance that was transferred to her employer’s 401(k) plan account in 2017. After the SEP-IRA account was transferred to the 401(k) plan account, the client made a non-deductible IRA contribution of $6,500 (age 55) and then converted to her Roth IRA in 2017 anticipating there would be no taxable income to be recognized on the Roth conversion. However, she is still self-employed and is eligible to make a $15,000 deductible SEP-IRA for the 2017 tax year, if desired, before filing her 2017 income tax return. The 12/31/16 IRA balance was $0 and the SEP-IRA balance was $63,000. The 12/31/17 IRA & SEP-IRA balances were $0. My question is will a portion of the $6,500 non-deductible IRA contribution made in 2017 be allocated to the SEP-IRA balance if she does make the $15,000 SEP-IRA contribution for the 2017 tax year where the Roth conversion will be partially taxable instead of being entirely non-taxable as initially anticipated? If the Roth conversion in 2017 is not taxable as initially anticipated and she funds the 2017 SEP-IRA contribution of $15,000 and then transfers the $15,000 into her employer’s 401(k) plan account in 2018 (similar to 2017), should she be able to make the non-deductible IRA contribution of $6,500 for the 2018 tax year and convert to her Roth IRA with no taxable income to be recognized? Thanks in advance.