<prompt> Human: I have a traditional IRA with about 14K and wanted to convert it to a Roth IRA. When I started the IRA, I did take a tax deduction but since then my income bracket puts me outside of receiving any tax benefit. Furthermore, Id like to contribute to a Roth IRA through the back door conversion. Does anyone have experience with this?  <response>: If your tax bracket has gone up, it doesnt make much sense to do a Roth conversion now. If you cant deduct a traditional IRA contribution that would indicate you have access to a 401k. A better approach would be to roll your traditional IRA into your 401k if your goal is to clear the way for a backdoor Roth IRA. 