Roth IRA Tools Roth IRA Income Limits 2027
Every year the IRS publishes two sets of numbers that decide whether you can put money into a Roth IRA: the maximum you are allowed to contribute, and the income range over which that maximum is reduced. For 2027, neither number exists yet. The IRS has not released them, and nobody outside the agency has them.
That has a practical consequence. Any specific 2027 dollar figure you see published today is a projection, not an IRS number — including the ones that look authoritative. We do not publish projected figures on this page. What we keep instead is the 2026 limit that is still in force, the four-year history behind it, and the exact arithmetic the IRS uses, so that when the announcement lands you can see where the new numbers came from and what they change.
If you are contributing for the 2026 tax year, the 2026 limits are the ones that apply. They apply to contributions made until the federal filing deadline in April 2027 — the year you contribute for is not the year you contribute in.
| 2027 figure | Amount |
|---|---|
| Contribution limit (under 50) | — |
| Contribution limit (50 or older) | — |
| Phase-out: single | — |
| Phase-out: head of household | — |
| Phase-out: married filing jointly | — |
| Phase-out: married filing separately | — |
When will the IRS release the 2027 limits?
There is no fixed date written into law for this announcement. In recent years the IRS has published the next year's inflation-adjusted retirement plan limits in a single November news release, shortly after the Social Security Administration announces its cost-of-living adjustment.
The IRS has not yet released the 2027 Roth IRA limits. The last two announcements came on November 1, 2024 (for 2025) and November 13, 2025 (for 2026). Until the 2027 figures are published, the calculator on this page uses 2026 limits.
When the announcement does land, three things change on this page: the 2027 contribution limit, the four 2027 income ranges, and the year the calculator below uses.
This page is updated within a day of the announcement — bookmark it or check back.
| Tax year | Announced | IRS release |
|---|---|---|
| 2025 | November 1, 2024 | Notice 2024-80 |
| 2026 | November 13, 2025 | Notice 2025-67 |
The limits that apply right now: 2026
2026 contribution limits
| Age | Amount |
|---|---|
| Under 50 | $7,500 |
| 50 or older (includes the $1,100 catch-up) | $8,600 |
2026 Roth IRA phase-out ranges
The income band where your contribution limit is reduced.
| Filing status | Full contribution up to | No contribution at or above |
|---|---|---|
| Single or head of household | $153,000 | $168,000 |
| Married filing jointly | $242,000 | $252,000 |
| Married filing separately | $0 | $10,000 |
Two things about that table are worth spelling out, because both trip people up.
Single filers and heads of household share one range. The IRS groups them into the same column, and the calculator below treats them identically — a head of household filing at $160,000 of modified AGI gets exactly the same limit as a single filer at $160,000.
Married filing separately is effectively a closed window. If you lived with your spouse at any point during the year, your range starts at $0 and closes at $10,000 of modified AGI, which is low enough that most people filing separately cannot contribute directly at all.
Check how much you can contribute
Using 2026 figures
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.
How the phase-out is calculated
Inside the range, the reduction is a straight line. The IRS takes the fraction of the range you have left, and applies it to the maximum contribution:
your fraction = (upper limit − your MAGI) ÷ (upper limit − lower limit)
Multiply that fraction by the maximum contribution for your age, then apply the two rounding rules below. That is the whole method — there is no table lookup, no bracket, no step function.
Three worked examples, all using 2026 figures:
- Single, MAGI $160,000. (168,000 − 160,000) ÷ 15,000 = 0.5333. × $7,500 = $4,000
- Married filing jointly, MAGI $247,000. (252,000 − 247,000) ÷ 10,000 = 0.50. × $7,500 = $3,750
- Single, MAGI $167,900. (168,000 − 167,900) ÷ 15,000 = 0.0067. × $7,500 = $50 → the worksheet's minimum applies, so the answer is $200, not $50.
The two rounding rules most calculators get wrong
Round up to the next $10. The worksheet does not round the reduced limit to the nearest ten dollars — it rounds up. A calculated $3,741 becomes $3,750.
The $200 floor. If the arithmetic produces more than $0 but less than $200, you may still contribute $200. At or above the top of your range the floor does not apply, and the answer is $0. The floor is a floor on a partial contribution, not a way to contribute above the range.
Both rules come from Worksheet 2-2 in IRS Publication 590-A, Determining Your Reduced Roth IRA Contribution Limit. The calculator implements the IRS worksheet as written, including the $200 floor — which is why it can disagree with calculators that use straight-line math and nothing else.
If you are 50 or older
For 2026 the catch-up contribution is $1,100, raising the limit to $8,600. The catch-up sits inside the figure the phase-out reduces rather than on top of it. That is how the IRS worksheet is built: it starts from the full age-adjusted limit — $8,600 for someone 50 or older — and reduces that whole number. So inside the range, a 50-or-older filer's allowance is a reduced version of $8,600, not $7,500 reduced with an untouched $1,100 added back at the end.
The difference is real money. A single filer aged 52 with $160,500 of modified AGI sits exactly halfway through the 2026 range, so the worksheet reduces the limit by half. Half of $8,600 is $4,300. Reducing $7,500 and then adding $1,100 back would produce $4,850 — $550 too optimistic, and a filing position the IRS does not support.
What if your income is above the range?
Three legitimate responses, none of which involve reporting income differently than you earned it.
Contribute to a traditional IRA instead. The contribution limit is the same, but deductibility depends on whether you (or your spouse) are covered by a workplace plan and on your income. A non-deductible traditional contribution is still a contribution.
Accept that the year is closed. Unused Roth contribution room does not carry forward. A year above the range is a year you simply do not get, and there is no mechanism to bank it.
Use the backdoor route. A non-deductible traditional IRA contribution followed by a conversion to a Roth IRA. Conversions have no income limit. The thing that decides whether this works cleanly for you is the pro-rata rule, which counts every pre-tax IRA dollar you hold on December 31 — so the calculation is about your existing balances, not your income.
Step by step, with the pro-rata rule explained: how a backdoor Roth IRA works.
2024 to 2027 at a glance
| 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 | — |
Each year's figures come from the IRS release for that year. The 2027 column stays empty until the IRS publishes — we do not pre-fill it with estimates.
Frequently asked questions
When will the IRS release the 2027 Roth IRA limits?
The IRS has not yet released the 2027 Roth IRA limits. The last two announcements came on November 1, 2024 (for 2025) and November 13, 2025 (for 2026). Until the 2027 figures are published, the calculator on this page uses 2026 limits.
What are the 2027 Roth IRA income limits?
They have not been announced. Until they are, the 2026 figures apply: $153,000 to $168,000 for single filers and heads of household, $242,000 to $252,000 for married couples filing jointly, and $0 to $10,000 for married filing separately.
Can I still contribute to a Roth IRA for 2026?
Yes. You have until the federal filing deadline in April 2027 to make a 2026 contribution, and the 2026 limits apply no matter which month inside that window you contribute.
How is the phase-out calculated?
Take the fraction of your income range you have left — (upper limit − your MAGI) ÷ (upper limit − lower limit) — multiply it by the maximum contribution for your age, with the catch-up included if you are 50 or older, then round up to the next $10. If the result is above $0 but under $200, the IRS floor sets it at $200.
Does the $200 minimum really apply?
Yes. It is part of Worksheet 2-2 in Publication 590-A. A single filer with $167,900 of modified AGI in 2026 calculates $50 by straight-line math, but the worksheet allows $200. At or above $168,000 the answer is $0, with no floor.
What if my income is above the limit?
You can contribute to a traditional IRA instead, or use a non-deductible traditional contribution followed by a Roth conversion. Conversions have no income limit, but the pro-rata rule counts your existing pre-tax IRA balances — see what to do if your income is above the range.
How we check these numbers
Every figure on this page is taken from the IRS release cited above and re-checked against it whenever the page is updated. The phase-out method follows Publication 590-A, Worksheet 2-2, including the rounding rules and the $200 floor. If the IRS changes either, this page changes with it.
This page is educational and is not tax advice. Contribution decisions depend on your full tax situation.
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