A backdoor Roth IRA is a way for high-income taxpayers to fund a Roth IRA despite exceeding traditional income limits. Jose Luis Pelaez/Getty Images A backdoor Roth IRA is a completely legal strategy for high-income taxpayers to avoid the Roth's income limits. Backdoor Roth IRAs are really just a conversion, not a special type of retirement account. Opening a backdoor Roth IRA comes with important tax implications to consider. Visit Business Insider's Investing Reference library for more stories Roth IRA accounts offer tax-free growth on earnings and tax-free withdrawals in retirement, making it a popular long-term savings vehicle for anyone looking to build their nest egg.Those perks, however, come with a big asterisk: You can't contribute to a Roth directly if you exceed IRS-imposed income limits.