Retirement Planner Calc

Last Updated: May 2026

2026 Roth IRA Income and Contribution Limits

Every 2026 threshold in one place — phase-out ranges, contribution caps, Traditional deduction limits, and what to do if you earn too much.

The IRS sets two separate constraints on Roth IRAs: how much you can put in, and whether your income allows a direct contribution at all. The figures below reflect IRS Notice 2025-67 for the 2026 tax year.

One thing worth knowing before the tables: income limits apply only to contributions. Conversions have no income limit at all, which is why high earners still have a legitimate route into a Roth.

2026 Roth IRA Income Phase-Out Ranges

Eligibility is based on modified adjusted gross income. Inside the phase-out range you may contribute a reduced amount, prorated across the range.

Filing statusFull contributionPartial (phase-out)Not eligible
Single or head of householdUnder $153,000$153,000 – $168,000$168,000 or more
Married filing jointlyUnder $242,000$242,000 – $252,000$252,000 or more
Married filing separatelyN/A$0 – $10,000$10,000 or more

2026 Contribution Limits by Account Type

AccountUnder 5050 and older
Traditional and Roth IRA$7,500$8,500
401(k), 403(b), most 457(b)$24,500$32,500
401(k) super catch-up, ages 60–63—$35,750
SIMPLE IRA$17,000$20,500

The IRA limit is shared across all Traditional and Roth IRAs you own combined, and cannot exceed your earned income for the year.

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Traditional IRA Deduction Limits

Anyone with earned income can contribute to a Traditional IRA. Whether the contribution is deductible depends on workplace plan coverage and income.

SituationDeduction phase-out range (MAGI)
Single, covered by a workplace plan$81,000 – $91,000
Married filing jointly, covered$129,000 – $149,000
Married filing jointly, spouse covered$242,000 – $252,000
Not covered by any workplace planNo income limit

Over the Limit? The Backdoor Roth

If your income exceeds the phase-out range, a direct Roth contribution is off the table, but a conversion is not. The backdoor Roth is two steps: make a nondeductible contribution to a Traditional IRA, then convert that amount to a Roth. Because the contribution was after-tax, little or no additional tax is due on the conversion itself.

The complication is the pro-rata rule. The IRS treats all your Traditional, SEP, and SIMPLE IRAs as one pool. If $90,000 of that pool is pre-tax and you add a $7,500 nondeductible contribution, roughly 92% of any conversion is taxable — regardless of which dollars you meant to convert.

The usual fix is to roll pre-tax IRA balances into a current employer 401(k) first, since employer plan balances are excluded from the pro-rata calculation. File Form 8606 for every nondeductible contribution; without it, the IRS has no record of your basis and may tax the same dollars twice.

Related Tools

Model a conversion in the Roth conversion calculator, plan a multi-year schedule with the conversion ladder guide, or project workplace savings in the 401(k) calculator.

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Frequently Asked Questions

For 2026, direct Roth IRA contributions phase out between $153,000 and $168,000 of modified adjusted gross income for single and head-of-household filers, and between $242,000 and $252,000 for married filing jointly. Married filing separately phases out between $0 and $10,000. Inside the phase-out range the allowable contribution is reduced proportionally; above the top of the range no direct contribution is permitted, though a backdoor Roth conversion remains available at any income.
The 2026 IRA contribution limit is $7,500, or $8,500 if you are 50 or older with the catch-up. That limit is shared across all IRAs you own — Traditional and Roth combined — not per account. You also cannot contribute more than your earned income for the year, though a spouse with little or no income can contribute based on the working spouse's earnings if you file jointly.
No. Income limits apply only to direct contributions. Anyone with a Traditional IRA, SEP, SIMPLE, or an eligible 401(k) balance can convert any amount in any year regardless of income. This asymmetry is exactly what makes the backdoor Roth work: a nondeductible Traditional IRA contribution followed by a conversion accomplishes what the income limit would otherwise block.
If you are covered by a workplace retirement plan, the Traditional IRA deduction phases out between $81,000 and $91,000 of modified AGI for single filers and between $129,000 and $149,000 for married filing jointly. If neither spouse is covered by a workplace plan, the deduction is unlimited by income. A nondeductible contribution is still permitted above the phase-out and is tracked on Form 8606 — that basis is what makes a later conversion partially or fully tax-free.
The pro-rata rule treats all your Traditional, SEP, and SIMPLE IRAs as one pool when calculating the taxable portion of a conversion. If 90% of the pool is pre-tax, then 90% of any conversion is taxable no matter which dollars you intended to convert. The standard workaround is to roll pre-tax IRA balances into a current employer 401(k), which is excluded from the calculation, leaving only after-tax basis in IRAs before executing the backdoor conversion.
Excess contributions incur a 6% excise tax for every year they remain in the account. You can avoid the penalty by withdrawing the excess plus any attributable earnings before the tax filing deadline including extensions, or by recharacterizing the contribution to a Traditional IRA. Recharacterizing a contribution is still allowed — only recharacterizing a conversion was eliminated in 2018.

Projections are estimates based on your inputs and assumed rates of return. Actual investment performance, tax rates, and Social Security benefits will differ. This calculator does not constitute financial, tax, or legal advice. Consult a qualified financial advisor for personalized retirement planning.

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