Retirement learning center · reviewed October 10, 2026
Backdoor Roth planning checklist
Complete the checklist with documents, not recollection. A checked box means you reviewed the item; it does not certify tax compliance.
2025 standard rules · 2026 form projections
Before the transaction
Set the tax year and list the assumptions you still need to verify.
Confirm compensation, contribution eligibility and annual limits.
Locate prior basis records.
Inventory traditional, rollover, SEP and SIMPLE IRA accounts.
Confirm any receiving employer plan's written rollover policy.
Estimate the taxable amount and identify cash for taxes.
Before filing
Reconcile year-end statements, transaction dates and tax forms. Save the planning worksheet with your own records and take unresolved items to a preparer.
Sources and next steps
Reviewed October 10, 2026. This independent educational website is not affiliated with the IRS. Special transactions need professional review.