Just would like to be clear on this. Say in the past I was able to fund a Roth IRA directly because my income fell within the limits but now I cannot. This Roth is at Vanguard. I am able to open a traditional IRA at Vanguard (selecting non-deductible) fund it $5500 and then call to have them place those funds into my Roth. Will I have to then open a new traditional IRA funding @ 5500 and convert or could I use the same traditional IRA year in, year out?
The process is exactly as you described above. I haven’t done the process with Vanguard, but if they handle it like Merrill Lynch does your traditional account will be closed when you convert it, so they will create a new account number each year.
You can consolidate your conversions into the same Roth account though, so it all winds up in one account.