### The Backdoor Roth IRA Recharacterization

Posted:

**10-Jan-2019 7:01pm**Under the TCJA, our client's are no longer able to recharacterize a Roth conversion back into an IRA after the calendar year closes.

Let me know if this can be used as a workaround:

1. Withdraw IRA monies on 12/31/18. Take possession of funds, i.e. not a direct rollover.

2. Prepare tax return before the end of February to determine effect of Roth conversion. Determine optimal amount to convert.

3. Within 60 days of IRA withdrawal, deposit the optimal amount into the Roth IRA and deposit the remaining amount back into the IRA.

Let me know if this can be used as a workaround:

1. Withdraw IRA monies on 12/31/18. Take possession of funds, i.e. not a direct rollover.

2. Prepare tax return before the end of February to determine effect of Roth conversion. Determine optimal amount to convert.

3. Within 60 days of IRA withdrawal, deposit the optimal amount into the Roth IRA and deposit the remaining amount back into the IRA.