year-round tax planning

For high earners who can’t contribute directly to Roth, the backdoor Roth can be a powerful year-round strategy—but it only works cleanly if your IRA and retirement plan structure are set up to avoid partial-taxable conversions. This guide explains why existing pre-tax IRA balances, SEP/SIMPLE accounts, and missing Form 8606 often break execution, and how proper planning helps move more money into Roth efficiently.