A Backdoor Roth IRA is a method of contributing to a Roth IRA that is available to individuals who have income above the IRS income limits for direct Roth IRA contributions.

The backdoor Roth IRA strategy involves making a non-deductible contribution to a Traditional IRA and then converting those funds to a Roth IRA. This conversion is subject to taxes on any pre-tax funds that were contributed to the Traditional IRA.