“Married, filing separately” IRA to Roth Conversion

I have a professional client couple married and living together, filing their taxes as “married, filing separately” for 2019. They both have income more than $10,000. Can they each start a traditional IRA and then do the backdoor conversion to a Roth? If they can’t convert, is it because of the “married, filing separately”? Are there limits to the Roth in this case?



The MFS filing status DOES restrict regular Roth contributions, but it does not affect conversions since 2010, and it does not affect non deductible TIRA contributions and subsequent back door Roth conversions. They each must have enough earned income to make their own regular IRA contributions, and are not eligible for spousal contributions at any age or TIRA contributions once 70.5.



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