Backdoor Roth IRA: Defined & Explained

If you earn too much to contribute to a Roth IRA, the backdoor Roth IRA method could be the solution.

By Lyle Daly – Updated Nov 27, 2025 at 7:18 PM EST

Key Points

A backdoor Roth IRA lets high earners bypass Roth contribution limits via traditional IRA conversions.
To use a backdoor Roth, contribute to a traditional IRA and immediately convert it to a Roth IRA.
Applicable taxes must be paid on conversions unless contributions were already taxed.
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A backdoor Roth IRA is a strategy that allows you to contribute to a Roth IRA even when you exceed the income limits. Roth IRAs are an excellent way to set yourself up for years of tax-free income in retirement, but high earners can't contribute directly. That's where the backdoor Roth strategy comes in.

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An infographic defining and explaining what a backdoor Roth IRA is and how it works. — Image source: The Motley Fool

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Data source: IRS.
Tax filing status	Maximum MAGI for full Roth contribution	Maximum MAGI for partial Roth contribution
Single, head of household, or married filing separately IF you didn't live with your spouse during the year	$150,000 (2025); $153,000 (2026)	$165,000 (2025); $168,000 (2026)
Married filing jointly or qualifying widow or widower	$236,000 (2025); $242,000 (2026)	$246,000 (2025); $252,000 (2026)
Married filing separately IF you lived with your spouse at any point during the year	$0	$10,000

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About the Author

Lyle Daly is a contributing Motley Fool stock market analyst covering information technology and cryptocurrency. Lyle has been a contributor at the financial services company since 2018. His work has been featured on USA Today, Yahoo Finance, MSN, Fox Business, and Nasdaq. Before joining The Motley Fool, he wrote for financial brands including Intuit.

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