Home / Tools / Compare backdoor Roth strategies Planning workspace · reviewed October 10, 2026 Compare backdoor Roth strategies Use the same starting facts for each strategy so the comparison tells a useful story. A smaller modeled tax estimate does not establish transaction eligibility.
2025 standard rules · 2026 form projections Strategy results Same-year comparison; no-action and delay share the same current-year arithmetic Strategy Taxable conversion Estimated federal tax IRA balance Remaining basis No conversion $0.00 $0.00 $28,000.00 $7,000.00 Partial conversion $5,250.00 $1,260.00 $21,000.00 $5,250.00 Full conversion $21,000.00 $5,040.00 $0.00 $0.00 Delay conversion $0.00 $0.00 $28,000.00 $7,000.00 Employer-plan reverse rollover Confirmation / review required Not modeled $21,000.00 Not modeled Solo 401(k) reverse rollover Confirmation / review required Not modeled $21,000.00 Not modeled
No conversion: assumptions and tradeoffs Preserves current IRA assets; no conversion tax.
No Roth conversion occurs in this modeled year.
Current contributions and other distributions still occur; conversion is omitted. 2026 Form 8606 projection uses the finalized 2025 structure; final 2026 instructions were not verified. No distributions: the official Part I stops after line 3 and carries that amount to line 14. Other displayed lines are explanatory only. Partial conversion: assumptions and tradeoffs Moves a selected amount to Roth treatment.
Pro-rata tax may apply; other IRA basis remains.
2026 Form 8606 projection uses the finalized 2025 structure; final 2026 instructions were not verified. Full conversion: assumptions and tradeoffs Moves all modeled remaining IRA assets to Roth treatment.
Large taxable income can cross brackets or affect other benefits.
All remaining modeled IRA assets are converted; other distributions remain unchanged. 2026 Form 8606 projection uses the finalized 2025 structure; final 2026 instructions were not verified. Delay conversion: assumptions and tradeoffs Allows time to reconcile records and compare years.
Future rates and balances are uncertain; no future-year savings are assumed.
Shows current-year tax only; next-year taxation and investment growth are not assumed. 2026 Form 8606 projection uses the finalized 2025 structure; final 2026 instructions were not verified. No distributions: the official Part I stops after line 3 and carries that amount to line 14. Other displayed lines are explanatory only. Employer-plan reverse rollover: assumptions and tradeoffs May reduce applicable year-end IRA value.
Requires verified eligible pre-tax amount and actual employer-plan acceptance; fees and investments matter.
Confirm the individual plan accepts incoming pre-tax IRA rollovers. Solo 401(k) reverse rollover: assumptions and tradeoffs May move eligible pre-tax money to an eligible Solo 401(k).
Requires self-employment eligibility, a valid plan and confirmed rollover acceptance.
Confirm the individual plan accepts incoming pre-tax IRA rollovers. Confirm self-employment eligibility and a valid Solo 401(k) plan. Download strategy report CSV Print / save as PDF
Reviewed October 10, 2026. IRS reference . 2026 Form 8606 output is a planning estimate based on the 2025 structure.
Compare the whole decision Record estimated federal tax, expected year-end assets, plan eligibility and cash available to pay tax. Review investment fees and access to funds alongside the numbers.
Keep existing IRA assets and accept the modeled allocation. Test a reverse rollover only after the receiving plan confirms acceptance. Model a larger conversion with a separate tax-payment plan. A scenario is an assumption The tool changes modeled balances. It does not initiate a transfer, verify a plan document, or guarantee processing before year end.
Sources and next steps Reviewed October 10, 2026. This independent educational website is not affiliated with the IRS. Special transactions need professional review.