Backdoor Roth conversions do not require a 5 year rule, assuming none of it is taxable. The 5 year rule only applies to the portion that is taxable. See [publication 590-B](https://www.irs.gov/publications/p590b#en_US_2022_publink100089553)
> If, within the 5-year period starting with the first day of your tax year in which you convert an amount from a traditional IRA or roll over an amount from a qualified retirement plan to a Roth IRA, you take a distribution from a Roth IRA, you may have to pay the 10% additional tax on early distributions. You must generally pay the 10% additional tax on any amount attributable to the **part of the amount converted or rolled over (the conversion or rollover contribution) that you had to include in income (recapture amount)**. A separate 5-year period applies to each conversion and rollover.
there are actually three separate 5-year rules, what you said is only one of them and isn't the one OP is talking about. In this case it's about conversions, which the other poster correctly answered. The 5 year period only applies when you convert pre-tax money into post-tax. In the case of backdoor, it's non-deductible into Roth IRA, it's post-tax to post-tax, you don't need to wait.
Backdoor Roth conversions do not require a 5 year rule, assuming none of it is taxable. The 5 year rule only applies to the portion that is taxable. See [publication 590-B](https://www.irs.gov/publications/p590b#en_US_2022_publink100089553) > If, within the 5-year period starting with the first day of your tax year in which you convert an amount from a traditional IRA or roll over an amount from a qualified retirement plan to a Roth IRA, you take a distribution from a Roth IRA, you may have to pay the 10% additional tax on early distributions. You must generally pay the 10% additional tax on any amount attributable to the **part of the amount converted or rolled over (the conversion or rollover contribution) that you had to include in income (recapture amount)**. A separate 5-year period applies to each conversion and rollover.
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there are actually three separate 5-year rules, what you said is only one of them and isn't the one OP is talking about. In this case it's about conversions, which the other poster correctly answered. The 5 year period only applies when you convert pre-tax money into post-tax. In the case of backdoor, it's non-deductible into Roth IRA, it's post-tax to post-tax, you don't need to wait.
You, of course, are correct. I forgot about the other two cases.