Backdoor Roth and pro-rata rule

[AW]

I am working on setting up my first backdoor Roth, for 2017.  I file as married, filing jointly.  My husband and I both have our own traditional IRAs.  Does the pro-rata rule apply only to accounts in my name?  Or does it apply to all our accounts together as "one unit"?  I receive 1099 income so it would be straightforward for me to open a solo 401k.  Can I rollover my husband's tIRA money into my solo 401k.  He receives only W2 income.  Thank you for any input

 

[Peds]

i believe the prorata is per person, since IRAs are individual. so whoever wants to do a backdoor roth is subject if there are IRAs of any kind.

no you cannot move his account to yours. he needs his own 401k to move it to.

 

[nachos31]

Peds wrote:

i believe the prorata is per person, since IRAs are individual. so whoever wants to do a backdoor roth is subject if there are IRAs of any kind.

Click to expand...

Correct. IRAs are individual as are any backdoor-ing and pro-rata-ing rules associated with them.

[nachos31]

Peds wrote:

i believe the prorata is per person, since IRAs are individual. so whoever wants to do a backdoor roth is subject if there are IRAs of any kind.

Click to expand...

Correct. IRAs are individual as are any backdoor-ing and pro-rata-ing rules associated with them.