The gist of the backdoor Roth is that you make a traditional contribution and then roll it over into a Roth before tax season. There is no income limit on roll-

The gist of the backdoor Roth is that you make a traditional contribution and then roll it over into a Roth before tax season. There is no income limit on roll-overs and you aren't taking the benefit of a traditional IRA at tax time so the IRS doesn't care that you set it up in the first place.