Backdoor Roth vs Mega Backdoor Roth 2027
Compare Backdoor Roth IRA ($7k/yr) vs Mega Backdoor Roth ($46k/yr) 2027 — high earners' best Roth strategies for tax-free retirement.
Backdoor Roth Mechanics
Contribute $7k to NON-deductible Traditional IRA. Convert to Roth same day. No tax (already after-tax). Bypasses Roth income limit ($165k single, $246k joint in 2027).
Mega Backdoor Roth Mechanics
Inside 401k: after-tax contributions ($46k/yr max — fills total 401k limit $69k minus employee + employer $23k+match). In-plan convert to Roth 401k. Requires plan support.
Pro-Rata Rule Gotcha
Backdoor Roth: if you have ANY pre-tax IRA balance, conversion is partially taxable. Roll pre-tax IRA into 401k first to clear path.
Plan Support
Mega Backdoor requires: 1) After-tax 401k contributions allowed. 2) In-service withdrawals OR in-plan Roth conversion. About 30% of plans offer all 3.
Source: irs.gov Publication 590-A, financialsamurai.com mega backdoor. Last updated: May 2026.