Roth IRA income limits 2026
Roth contributions phase out at modified adjusted gross income (MAGI) thresholds. Above the upper bound, direct Roth contributions are not allowed and you go through the backdoor. Traditional deductibility has its own, lower phase-outs when you have a workplace plan.
2026 Roth IRA income limit table
| Filing status | Full contribution if MAGI below | Phase-out range | No contribution above |
|---|---|---|---|
| Single / Head of household | $150,000 | $150K - $165K | $165,000 |
| Married filing jointly | $236,000 | $236K - $246K | $246,000 |
| Married filing separately | $0 | $0 - $10K | $10,000 |
How phase-out works
Worked example, single filer
Your MAGI is $158,000. 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. Your maximum allowed Roth contribution is $3,270.
What MAGI includes
MAGI = AGI + student loan interest deduction + foreign earned income exclusion + a few other adjustments. For most W-2 employees, MAGI equals AGI.
Use effectivetaxratecalculator.com to estimate your effective rate from AGI before running the IRA phase-out math.
Traditional IRA deduction phase-outs (with workplace plan)
If you (or your spouse) participate 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 - $89K | $89,000 |
| MFJ, has workplace plan | $126,000 | $126K - $146K | $146,000 |
| MFJ, spouse has plan, you don't | $236,000 | $236K - $246K | $246,000 |
| Neither spouse has workplace plan | No phase-out | - | - |
If you earn too much for direct Roth
Backdoor Roth
Non-deductible Traditional contribution converted immediately to Roth. Legal since 2010. Watch the pro-rata rule.
Step-by-step →Roth 401(k) at work
401(k) Roth deferrals have no income limit. If your employer offers it, $24,500 of tax-free Roth space in 2026.
401(k) vs Roth →Non-deductible Traditional
Worse than backdoor: same after-tax contribution, but earnings are taxable on withdrawal. Only useful if backdoor is blocked by pro-rata.
Excess contribution penalty
If you contribute over the limit, the IRS applies a 6% excess contribution penalty per year until corrected. Two ways to fix it: (1) withdraw the excess plus its earnings before the tax filing deadline, or (2) recharacterize the Roth contribution to a Traditional contribution before the deadline. Either fixes the excess and avoids the recurring 6%.