Mega Backdoor Roth 2027 Eligibility Check Calculator
Mega backdoor Roth 2027: contribute after-tax to 401(k) above $24K elective deferral, then convert to Roth in-plan or via in-service distribution. Requires plan to ALLOW after-tax contributions AND in-plan conversions OR in-service distributions. Only 30-50% of employer plans support.
Plan Requirements
Need ALL: (1) Plan allows after-tax contributions above elective deferral. (2) Plan allows in-plan Roth conversion OR in-service distribution to outside Roth IRA. (3) Plan administrator processes quickly.
415(c) Limit 2027
Total employer + employee = $73,000 projected. Minus elective deferral $24K minus employer match = headroom for after-tax. Plus age-50 catch-up $7.5K (above 415(c) cap).
Conversion Strategy
Convert IMMEDIATELY after each after-tax contribution. Otherwise after-tax earnings taxed as ordinary income on conversion. Daily/weekly conversion best.
Source and Disclaimer
IRS Section 415(c), Section 402A. Check Summary Plan Description (SPD) for your plan's specific provisions.
Source: irs.gov Section 415, Section 402A. Last updated: May 2026.