Age Requirement

Hello-

Am I understanding correctly that the age restriction on IRA contributions has been removed? Someone 75 years old (that has earned income) can now make a non-deductible IRA contribution? And subsequently convert to a Roth via the Backdoor Roth strategy?

Thanks!



Yes, you can now make a TIRA contribution (deductible or non deductible) without regard to age. Therefore, you can make a ND contribution and convert it to Roth, but taxes on the conversion must be calculated using all your TIRA, SEP, and SIMPLE IRA accounts. The conversion will only be non taxable if your non Roth IRAs do not hold any pre tax amounts. Finally, note that any deductible contributions you make to a TIRA in or after the year you turned 70.5 will offset any QCDs you make in or after that year.

Thank you!

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