2026 Roth IRA Income Limits (MAGI Phase-Out Ranges)
The official 2026 modified-AGI ranges over which direct Roth IRA contributions phase out, by filing status, and a calculator for the reduced amount.
For 2026, you can make a full Roth IRA contribution if your modified AGI is under $153,000 (single or head of household) or $242,000 (married filing jointly). The amount phases out to zero at $168,000 and $252,000; for married filing separately the range is $0 to $10,000. The full contribution is $7,500 ($8,600 at 50+).
Official Published by the IRS for tax year 2026 (IRS Notice 2025-67). These are the figures for income earned in 2026, reported on the 2026 return filed in early 2027. Planning for 2027? See the 2027 figures →
| Filing status | Full contribution below | No contribution at or above |
|---|---|---|
| Single, head of household, or married filing separately (lived apart all year) | $153,000 | $168,000 |
| Married filing jointly or qualifying surviving spouse | $242,000 | $252,000 |
| Married filing separately (lived with spouse) | $0 | $10,000 |
| Limit | 2026 |
|---|---|
| Traditional and Roth IRA contribution limitPer person, traditional and Roth combined | $7,500 |
| IRA catch-up contribution, age 50+Per person aged 50 or over by December 31 | $1,100 |
Inside the range the limit shrinks in proportion to how far through it your MAGI is. Publication 590-A’s Worksheet 2-2 then rounds the result up to the next $10 and sets a $200 floor for anyone still inside the range (IRS Publication 590-A). Over the top of the range, a backdoor Roth contribution may still be open to you.
Your 2026 Roth IRA limit
Assumes your taxable compensation is at least the limit and you made no traditional IRA contributions for 2026.
Can you deduct it, how much can go in a Roth, and what it saves (2026)
Publication 590-A’s two worksheets, line by line, on your income: the deductible part of a traditional IRA contribution (Worksheet 1-2) and your Roth IRA limit (Worksheet 2-2). The tax engine then figures your 2026 return with and without the deduction.
Show the worksheet arithmetic
The 2026 limits used here: $7,500 per person ($8,600 at 50 or older), shared by all your traditional and Roth IRAs and capped at your taxable compensation; on a joint return a spouse with lower pay can count the other spouse’s pay, less that spouse’s own IRA contributions. Deduction ranges if you are covered at work: $81,000–$91,000 single or head of household, $129,000–$149,000 married filing jointly; not covered but your spouse is: $242,000–$252,000; married filing separately: $0–$10,000. Roth ranges: $153,000–$168,000 single or head of household, $242,000–$252,000 married filing jointly, $0–$10,000 married filing separately. Source: IRS Notice 2025-67; worksheets: IRS Publication 590-A. Inside a range the amount is rounded up to the next $10 and is at least $200.
MAGI, when you leave it blank, is the engine’s adjusted gross income for the income entered, before any IRA deduction; add back student loan interest, excluded foreign income and the other items on Pub. 590-A’s MAGI worksheets yourself (and, for the Roth worksheet, leave out Roth-conversion income) by typing your MAGI. 2026 federal and state returns as filed (the Tax Table where the form uses it), from the same tax engine as the federal income tax calculator. The standard deduction; the deduction comes off your wages for income tax only, so Social Security and Medicare tax do not change, and the earned income credit is held at its value before the deduction. The saver’s credit is not figured. State treatment: New Jersey, Pennsylvania and Massachusetts allow no IRA deduction and get no state saving here; every other state is treated as following the federal deduction, and city or county income taxes are not included.
See what converting traditional IRA money to Roth does to your tax in the Roth Conversion Planner → It figures a conversion year by year against your tax brackets, Medicare surcharges and state tax.
Plan your 2026 contributions
Contributions for 2026 are still open: through payroll until 31 December for workplace plans, and until the April 2027 filing deadline for IRAs and HSAs. Free calculators:
- Roth IRA calculator — how much you can put in a Roth IRA for 2026 at your income, what it grows to, and Roth versus traditional.
- Backdoor Roth calculator — the tax on a backdoor Roth contribution under the pro-rata rule when your income is over the Roth limit.
- Catch-up contributions — the extra you can put in at 50 and older, and the higher catch-up at ages 60 to 63.
- Monte Carlo retirement calculator — whether your savings and contributions are enough: the success rate and the range of outcomes across simulated markets.
Over the limit is not the end of it — a backdoor contribution or a conversion may still fit. QuantCalc runs your whole retirement — withdrawals, taxes, Medicare surcharges — year by year, on the 2026 figures above.
Run the free tax-aware simulation →Common questions
What are the Roth IRA income limits for 2026?
For 2026, you can make a full Roth IRA contribution if your modified AGI is under $153,000 (single or head of household) or $242,000 (married filing jointly). The amount phases out to zero at $168,000 and $252,000; for married filing separately the range is $0 to $10,000. The full contribution is $7,500 ($8,600 at 50+). Source: IRS Notice 2025-67.
How is a partial Roth contribution worked out?
Divide how far your MAGI is into the range by the range's width ($15,000 single, $10,000 joint), reduce the limit by that fraction, round up to the next $10, and use $200 if the result is lower (IRS Publication 590-A, Worksheet 2-2).
What about 2027?
See the 2027 Roth IRA income limits, with the status of each 2027 figure marked.
Sources
Every figure on this page is read at build time from QuantCalc’s tax constants, the same ones the planner runs on, and was checked against the text of the documents above. Every figure with its source: JSON. QuantCalc is calculation software, not tax advice.
Related
2026 Roth IRA contribution limits → Backdoor Roth calculator → 2026 federal tax brackets → Roth IRA calculator → Roth IRA rules 2026 →