Backdoor Roth IRA with a current SIMPLE IRA

In this case, a 35 year old female has a Roth IRA with $25K in it and her company’s SIMPLE IRA that she contributes to (and receives a match). Is the SIMPLE IRA excluded for taxability purposes when making a backdoor Roth IRA contribution via a nondeductible IRA contribution & flip to Roth?



No, any SEP or SIMPLE IRA balance must be included in the line 6 amount on Form 8606. The only way to eliminate that balance without paying taxes would be if she had a job with a qualified plan (401k etc) by the end of the year and she could roll the SIMPLE IRA balance into that plan if she had met the 2 year SIMPLE waiting period by the time of the rollover.

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