Roth IRA income limits 2026
Roth contributions phase out at modified-adjusted-gross-income thresholds set by 26 U.S.C. § 408A(c)(3) and tabulated in IRS Publication 590-A Table 2-1. Above the upper bound, direct Roth contributions are not allowed and you go through the backdoor. Traditional deductibility has its own, lower phase-outs (Pub 590-A Table 1-2) under 26 U.S.C. § 219(g) when you have a workplace plan.
2026 Roth IRA income-limit table (Pub 590-A Table 2-1)
| Filing status | Full contribution if MAGI below | Phase-out range | No contribution above |
|---|---|---|---|
| Single / Head of household | $150,000 | $150K to $165K | $165,000 |
| Married filing jointly | $236,000 | $236K to $246K | $246,000 |
| Married filing separately | $0 | $0 to $10K | $10,000 |
Source: IRS Notice 2025-67 (published 2025-11-13); IRS Publication 590-A Table 2-1 ("Effect of Modified AGI on Your Roth IRA Contribution"). Statutory basis: 26 U.S.C. § 408A(c)(3). Last verified 2026-05-27.
How the phase-out works (Pub 590-A worksheet)
Worked example, single filer
Your MAGI is $158,000. The IRS Publication 590-A Worksheet 2-2 calculation: you are $8,000 into the $15,000 phase-out range. The reduced Roth limit:
$7,000 * (($165K - $158K) / $15K) = $3,267
Round up to the nearest $10 per the Pub 590-A rounding rule. Your maximum allowed Roth contribution is $3,270.
What MAGI includes (Pub 590-A definition)
Per IRS Publication 590-A "Modified AGI" section: MAGI = AGI + student loan interest deduction + foreign earned income exclusion + several other adjustments listed in the Pub 590-A "How To Figure Your Modified AGI" worksheet. For most W-2 employees, MAGI equals AGI.
Use effectivetaxratecalculator.com to estimate your effective rate from AGI before running the Pub 590-A phase-out math.
Traditional IRA deduction phase-outs (Pub 590-A Table 1-2)
Per 26 U.S.C. § 219(g) and IRS Publication 590-A Table 1-2, if you (or your spouse) are an active participant in a workplace retirement plan, the Traditional IRA deduction phases out at lower thresholds than the Roth direct-contribution limits.
| Filing status | Full deduction below | Phase-out range | No deduction above |
|---|---|---|---|
| Single, has workplace plan | $79,000 | $79K to $89K | $89,000 |
| MFJ, both spouses have plan | $126,000 | $126K to $146K | $146,000 |
| MFJ, spouse has plan, you do not | $236,000 | $236K to $246K | $246,000 |
| Neither spouse has workplace plan | No phase-out | - | - |
Source: IRS Publication 590-A Table 1-2 ("Effect of Modified AGI on Deduction if You Are Covered by a Retirement Plan at Work"). Statutory basis: 26 U.S.C. § 219(g). "Active participant" determination is reported on IRS Form W-2 Box 13 ("Retirement plan").
If you earn too much for direct Roth (Pub 590-A § "Backdoor Roth")
Backdoor Roth
Non-deductible Traditional contribution under 26 U.S.C. § 408(o), converted immediately to Roth. Legal and IRS-acknowledged. Watch the pro-rata rule (26 U.S.C. § 408(d)(2)). Reported on IRS Form 8606.
Step-by-step →Roth 401(k) at work
401(k) Roth deferrals under 26 U.S.C. § 402A have no income limit. If your employer offers it, $23,500 of Roth space in 2026 per IRS Notice 2025-67.
401(k) vs Roth →Non-deductible Traditional
Worse than backdoor under Pub 590-A: same after-tax contribution, but earnings are taxable on withdrawal. Only useful if backdoor is blocked by pro-rata under 26 U.S.C. § 408(d)(2).
Excess contribution penalty (26 U.S.C. § 4973)
If you contribute over the limit, 26 U.S.C. § 4973 imposes a 6 percent excess contribution penalty per year (reported on IRS Form 5329) until corrected. Per IRS Publication 590-A, two ways to fix it: (1) withdraw the excess plus its earnings before the tax-filing deadline (the "corrective distribution"), or (2) recharacterize the Roth contribution to a Traditional contribution before the deadline under 26 U.S.C. § 408A(d)(6). Either fixes the excess and avoids the recurring 6 percent.