Backdoor Roth IRA Explained: How High Earners Avoid Income Limits

Retire Smarter with Kevin Kroskey, CFP® & Tyler Emrick, CFA® CFP® · Apr 9, 2026 · 22m

Backdoor Roth IRA explained (2026): how high-income earners can legally contribute to a Roth IRA, step-by-step, and avoid the pro-rata rule tax trap. If your income is too high to contribute directly to a Roth IRA, the Backdoor Roth strategy is one of the most important ways to still build tax-free retirement income—but it has to be done correctly. In this episode, we break down:

2026 Roth IRA income limits and contribution limits

How the Backdoor Roth IRA works step-by-step

How to make a non-deductible IRA contribution and convert it to Roth

The pro-rata rule and how it can trigger…