In 2022, I've had a balance in a Rollover IRA. These had originally been traditional 401k contributions at a previous employer.

In 2023, I want to make a backdoor Roth contribution. To avoid triggering the pro-rata rule, I am rolling my Rollover IRA into my current employer's 401k, which allows reverse rollovers. However, because I am forgetful, I only filled out the paperwork with Vanguard *today,* so the reverse rollover won't actually take effect until sometime in January. 

Therefore, I will be holding a non-zero traditional IRA balance (in my Rollover IRA) for a few days in 2023. 

Does this mean that, if I perform a Roth conversion on 2023 IRA contributions, my Rollover IRA balance will be taxed per the pro-rata rule? Essentially, have I missed the window for a 2023 backdoor Roth contribution, and should I wait until 2024?
The pro-rata rule for IRAs looks at your total IRA balance at the end of the year. If you have rolled over your balance to your current employer's 401k by the end of 2023, it won't be factored into the pro-rata calculation. 

The timing of your paperwork should not affect your ability to perform a backdoor Roth conversion in 2023. As long as the rollover to your 401k is completed by December 31, 2023, you would not have a non-zero traditional IRA balance to factor into the pro-rata rule.

However, it's important to confirm the completion date of the rollover with your financial institution. In addition, you should also consider seeking advice from a tax professional to ensure you're correctly interpreting these rules, as they can be complex and are subject to change.
### Human
In 2022, I've had a balance in a Rollover IRA. These had originally been traditional 401k contributions at a previous employer.

In 2023, I want to make a backdoor Roth contribution. To avoid triggering the pro-rata rule, I am rolling my Rollover IRA into my current employer's 401k, which allows reverse rollovers. However, because I am forgetful, I only filled out the paperwork with Vanguard *today,* so the reverse rollover won't actually take effect until sometime in January. 

Therefore, I will be holding a non-zero traditional IRA balance (in my Rollover IRA) for a few days in 2023. 

Does this mean that, if I perform a Roth conversion on 2023 IRA contributions, my Rollover IRA balance will be taxed per the pro-rata rule? Essentially, have I missed the window for a 2023 backdoor Roth contribution, and should I wait until 2024?

### Assistant
The pro-rata rule for IRAs looks at your total IRA balance at the end of the year. If you have rolled over your balance to your current employer's 401k by the end of 2023, it won't be factored into the pro-rata calculation. 

The timing of your paperwork should not affect your ability to perform a backdoor Roth conversion in 2023. As long as the rollover to your 401k is completed by December 31, 2023, you would not have a non-zero traditional IRA balance to factor into the pro-rata rule.

However, it's important to confirm the completion date of the rollover with your financial institution. In addition, you should also consider seeking advice from a tax professional to ensure you're correctly interpreting these rules, as they can be complex and are subject to change.<eos_token>