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Retirement learning center · reviewed October 10, 2026

SEP and SIMPLE IRAs in backdoor Roth planning

An IRA funded through work can still matter to personal IRA planning. Inventory account type and ownership before entering balances.

2025 standard rules · 2026 form projections

Identify the account correctly

Traditional SEP and SIMPLE IRA balances generally enter the applicable traditional IRA analysis. Do not substitute an employer 401(k) balance for an IRA balance or assume every employer-sponsored account has the same treatment.

Check transfer restrictions

SIMPLE IRAs have a two-year participation restriction on certain transfers. Confirm the applicable date and permitted destination before modeling a reverse rollover. Ask the plan administrator and your tax adviser about the specific account.

Sources and next steps

Reviewed October 10, 2026. This independent educational website is not affiliated with the IRS. Special transactions need professional review.

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