Hello,

I have a client, with MFJ filing status, who contributed $12,000 to a traditional IRA and then converted the entire amount to a Roth IRA (no other IRA/SEP/SIMPLE as of 12/31/21). The account statement and 1099-R show his name and SSN only, which suggests it is his own account. The entire $12,000 contributed is non-deductible as his household income exceeds the threshold (both spouses work W-2 jobs). He claims the $12,000 was for a 2 year period ($6,000 x 2), but I'm not sure what he means by that. In any case, when I enter this amount on the 1099-R input screen, the result is that $6,000 of the $12,000 is taxable income.

My question is: Are you able to contribute $12,000 (for a two year period) for a backdoor Roth? Assuming the answer is no, is he allowed to contribute $6,000 each for him and his wife into his one account? If so, is there a box I need to check to signal that so that there is no taxable amount? The only way I am able to bring the taxable amount to $0 on their return for this Roth conversion is by manually separating the $12,000 1099-R into two separate 1099-Rs for $6,000 (for each spouse). However, I don't think this is the correct way to report this so any help would be much appreciated!

Thank you,