Roth IRA Tools Roth IRA Income Limits 2026
For 2026, you can make a full Roth IRA contribution of $7,500 ($8,600 at 50+) if your modified AGI is below $153,000 as a single filer or $242,000 if you’re married filing jointly. Above that, the limit phases out until it reaches zero. Enter your numbers to see where you land.
You can contribute the full $7,500 for 2026.
Calculated using the IRS worksheet method (Pub 590-A, Worksheet 2-2), including the $200 minimum.
This calculator shows your limit after the Roth IRA income phase-out (IRS Worksheet 2-2, line 8). It does not apply the separate ceiling that caps contributions at your taxable compensation, or subtract contributions you make to other IRAs for the same year. If either applies to you, your actual limit will be lower.
Single and head of household
- MAGI below $153,000: full $7,500 contribution.
- MAGI from $153,000 up to $168,000: reduced contribution.
- MAGI of $168,000 or more: no direct contribution.
Single filers and heads of household share the same Roth IRA income range — the IRS lists them together. The same range also applies if you’re married filing separately but didn’t live with your spouse at any time during the year.
Married filing jointly
- MAGI below $242,000: each spouse can contribute the full $7,500.
- MAGI from $242,000 up to $252,000: reduced contribution for each spouse.
- MAGI of $252,000 or more: no direct contribution.
The test uses your combined MAGI, and only one spouse needs earned income: the couple’s joint taxable compensation has to cover both contributions.
Married filing separately
If you lived with your spouse at any point in the year, the phase-out range is just $0 to $10,000. With any meaningful income, your direct contribution is reduced to little or nothing.
How a partial contribution is calculated
The IRS reduces your limit in proportion to how far your MAGI is into the phase-out range:
Reduced limit = full limit × (top of range − your MAGI) ÷ (top of range − bottom of range)
Then round up to the next multiple of $10. If the result is more than $0 but less than $200, you can still contribute $200. Example: a single filer under 50 with $160,000 of MAGI gets $7,500 × 0.533 = $4,000.
Some online calculators round down or skip the $200 minimum, which can understate what you’re allowed to put in by up to a few hundred dollars near the top of the range. Our checker follows Worksheet 2-2 in IRS Publication 590-A.
What to do if your income is over the limit
High earners commonly use a backdoor Roth IRA: contribute to a traditional IRA (no income limit, but not deductible at these incomes) and then convert it to a Roth IRA. It’s legal, but the pro-rata rule can make part of the conversion taxable if you hold other pre-tax IRA money, so plan it carefully. If your employer’s 401(k) offers Roth contributions, those have no income limit at all.
Roth IRA limits by year
| Limit | 2024 | 2025 | 2026 | 2027 |
|---|---|---|---|---|
| IRA contribution limit | $7,000 | $7,000 | $7,500 | — |
| Catch-up (50 or older) | $1,000 | $1,000 | $1,100 | — |
| Phase-out: single / head of household | $146,000–$161,000 | $150,000–$165,000 | $153,000–$168,000 | — |
| Phase-out: married filing jointly | $230,000–$240,000 | $236,000–$246,000 | $242,000–$252,000 | — |
| Phase-out: married filing separately | $0–$10,000 | $0–$10,000 | $0–$10,000 | — |
FAQ
What happens if my income is in the phase-out range?
You can still contribute, just less than the full $7,500. The limit falls in a straight line from the full amount at the bottom of the range to zero at the top. Use the checker above for your exact figure.
Do the income limits apply to traditional IRAs too?
No. Anyone with taxable compensation can contribute to a traditional IRA regardless of income. Income only affects whether a traditional IRA contribution is deductible when you or your spouse are covered by a workplace plan.
What if I contributed and my income turned out too high?
You can withdraw the excess contribution and its earnings before your tax filing deadline (including extensions), or recharacterize it as a traditional IRA contribution. Left in place, the excess is subject to a 6% excise tax each year.
Which MAGI do I use — this year's or last year's?
This year's. Your 2026 contribution limit depends on your 2026 MAGI, which is why many people wait until they know their income, up to the April 15, 2027 contribution deadline.
Want to see what your contributions could grow to? Try the Roth IRA growth calculator.