backdoor Roth IRA 要交税吗

从Tranditional IRA 转了8000到Roth IRA,算是2024的个人contribution. 转的时候说是federal default withheld 10% (交税税率大概在35%）。问题是是这8000要交税吗？因为gross income 太高，traditional IRA contribution 也只能算after tax不能抵税。这转的时候是不是算成从traditional IRA early withdraw 要交税加early withdraw penalty ?