I put $13,000 (2014 & 15) into and existing rollover IRA whose balance is now $27,000. Can I backdoor all 13,000 into a roth IRA without any tax penalties?

You can perform only one rollover from an IRA in a given 12-month period. The one-year waiting period begins that date that you take the distribution, rather than the date on which you compete the rollover. For example, if you take a distribution from your first IRA on Jan. 15, 2014, and roll it over on Feb. 14, 2014, you can't roll over another distribution from that same IRA until Jan. 15, 2015. The IRS does not place a limit on the number of rollovers you can have per year across all of your IRAs or other retirement accounts. For example, if you have 3 IRAs, you could do one rollover from each account during the year. However, if you have only one IRA, once you roll over money to or from the account, you have to wait at least 12 months before you perform another rollover.