Back Door Roth Ira Conversion Rules 2025. When doing a conversion from an ira account that. A possible exception is what’s known as a backdoor roth ira, which allows you to fund a roth ira even if your income exceeds the limit set by the irs.

If your modified adjusted gross income (magi) is above certain income limits, then the amount you can contribute to a roth ira. These limits do not apply to conversions from tax.