IRA Pro-Rata Calculator
Calculate the taxable portion of your Roth IRA conversion or IRA distribution using the IRS pro-rata rule — with Form 8606 line references and personalized tax savings estimate.
Your IRA basis is the total of all non-deductible contributions you have made to Traditional IRAs over the years. This is tracked on Form 8606, Line 14 of your most recent filing. If you have never made a non-deductible contribution, your basis is $0.
Many people doing a Backdoor Roth for the first time have $0 prior basis. Your basis grows when you make non-deductible contributions and shrinks when you convert or distribute.
Enter the amount from Line 14 of your most recently filed Form 8606. If you have never filed Form 8606, enter $0.
Enter any Traditional IRA contribution you are making this year that you will not deduct on your tax return. For a Backdoor Roth, this is the amount you contributed before converting. Enter $0 if you made no new non-deductible contribution this year.
Add up every Traditional IRA, SEP IRA, and SIMPLE IRA account balance as of December 31, . Include rollover IRAs from old 401(k)s. Do NOT include Roth IRAs, 401(k)s, 403(b)s, 457 plans, or Inherited IRAs.
The total amount you are moving to Roth (conversion) or withdrawing (distribution) this year.
Enter your total household income for the year — wages, self-employment, Social Security, pension, etc. Do not include the conversion amount. We will add that separately.
Rolling this amount into your 401(k) before year-end removes it from the pro-rata denominator. Enter the maximum you could roll over.
You're one step away from your pro-rata report
Based on your entries:
Your full report includes:
- ✓ Form 8606 line-by-line breakdown (Lines 1–14)
- ✓ Exact taxable and tax-free amounts
- ✓ Bracket-specific tax cost of your conversion
- ✓ 401(k) workaround comparison and tax savings estimate
- ✓ Early withdrawal penalty analysis (if under 59½)
- ✓ IRS written statement (pre-filled)
- ✓ Remaining basis amount for your records
- ✓ Personalized PDF report
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Education only — not individualized tax or legal advice. Results are based on the IRS pro-rata rule under IRC §72.
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A Roth conversion itself is not subject to the 10% early withdrawal penalty — the penalty does not apply to the converted amount at the time of conversion.
However, two important cautions apply:
- Tax withholding trap: If you instruct your custodian to withhold taxes from the conversion (rather than paying from outside funds), the withheld amount is treated as a distribution — and may be subject to the 10% penalty since you are under age 59½.
- Roth 5-year conversion clock: Converted funds must remain in the Roth IRA for 5 years before you can withdraw them penalty-free. Each conversion starts its own 5-year clock. Withdrawing converted funds before 5 years and before age 59½ triggers the 10% penalty on those funds.
Recommendation: Pay the taxes on this conversion from outside funds — not from the IRA itself.
Attach this statement to your tax return documenting the conversion and its basis calculation under IRC §72.