Originally Posted by
TED74
Ooops...I guess I don't do that since you are right. Good catch. Since 2010, I have had zero balance in traditional IRAs, so this didn't affect me.
There's a way around the proration problem, too: roll over the full balance of the IRA into a 401(k), then roll the after-tax portion back out into a Roth IRA. That gets your before-tax balance into a tax-deferred account (i.e., no current taxes due), and zeroes out your IRA balance for future "back door" Roth contributions.