Calculator
Roth IRA income limit calculator
Enter your modified AGI and filing status to get the Roth amount the IRS worksheet allows.
2026 Roth IRA contribution allowed$4,000reduced from $7,500
| Your MAGI | $160,000 |
|---|---|
| Roth phase-out (single/HOH) | $153,000–$168,000 |
| Maximum at your age | $7,500 |
| Roth contribution allowed | $4,000 |
| Traditional IRA deduction | $7,500 (no workplace plan: fully deductible) |
Roth and traditional IRA contributions share one limit: the total of both cannot exceed the amount shown for your age (or your taxable compensation, if lower).
The link keeps your inputs, so you can save or share this scenario.
Roth IRA income limits for 2025, 2026 and 2027
For 2026 a single filer can make a full Roth IRA contribution with modified AGI under $153,000 and none at $168,000 or more; a joint return phases out between $242,000–$252,000[n2567]. The 2027 ranges move up by $5,000 and $8,000[n2667].
| Filing status | 2025 | 2026 | 2027 |
|---|---|---|---|
| Single or head of household | $150,000–$165,000 | $153,000–$168,000 | $158,000–$173,000 |
| Married filing jointly, qualifying surviving spouse | $236,000–$246,000 | $242,000–$252,000 | $250,000–$260,000 |
| Married filing separately, lived together | $0–$10,000 | $0–$10,000 | $0–$10,000 |
| Married filing separately, lived apart all year | as single | as single | as single |
These income limits apply only to direct Roth IRA contributions. Roth 401(k) deferrals have no income limit, and neither do conversions of traditional IRA money to a Roth IRA[p590a]. The Roth contribution limits themselves are $7,500 and $8,600 at 50+, shared with any traditional IRA contributions; see IRA contribution limits 2026.
How the reduced Roth contribution is figured
Inside the range, IRS Worksheet 2-2 cuts your limit in proportion to how far into the range your income is, then rounds the result up to the next $10, with a $200 minimum[p590a]. For a single 40-year-old with MAGI of $160,000 in 2026:
- MAGI over the start of the range: $160,000 − $153,000 = $7,000.
- Divide by the range width, $15,000: 0.467 (rounded to three places).
- Reduction: 0.467 × $7,500 = $3,502.50.
- $7,500 − $3,502.50 = $3,997.50, rounded up to $4,000. That is the most this person can put in a Roth IRA for 2026.
| Modified AGI | Under 50 | 50 or older |
|---|---|---|
| $153,000 | $7,500 | $8,600 |
| $155,000 | $6,510 | $7,460 |
| $157,500 | $5,250 | $6,020 |
| $160,000 | $4,000 | $4,590 |
| $162,500 | $2,760 | $3,160 |
| $165,000 | $1,500 | $1,720 |
| $167,000 | $510 | $580 |
| $168,000 | $0 | $0 |
| Joint modified AGI | Under 50 | 50 or older |
|---|---|---|
| $242,000 | $7,500 | $8,600 |
| $244,000 | $6,000 | $6,880 |
| $246,000 | $4,500 | $5,160 |
| $248,000 | $3,000 | $3,440 |
| $250,000 | $1,500 | $1,720 |
| $251,000 | $750 | $860 |
| $252,000 | $0 | $0 |
What counts as modified AGI for the Roth limit
Modified AGI for Roth purposes starts with your adjusted gross income, takes out any income from converting an IRA or rolling a plan into a Roth, and adds back a few deductions and exclusions[p590a]:
- a traditional IRA deduction;
- the student loan interest deduction;
- the foreign earned income and housing exclusions or deduction;
- excludable savings bond interest and employer adoption benefits.
Pre-tax 401(k), 403(b) and HSA contributions already lower AGI, so they lower Roth MAGI too. Someone earning $170,000 who defers $24,500 to a 401(k) starts from $145,500, inside the single range.
Above the Roth income limit: the backdoor Roth
There are no backdoor Roth IRA income limits: anyone can make a nondeductible traditional IRA contribution, and any traditional IRA can be converted to a Roth IRA regardless of income[p590a]. The catch is the pro-rata rule: if you hold other pre-tax money in any traditional, SEP or SIMPLE IRA, part of the conversion is taxable, figured on Form 8606. Inside a workplace plan, the after-tax version of this is the mega backdoor Roth.
Common mistakes with Roth income limits
- Using salary instead of MAGI. Pre-tax deferrals and other above-the-line deductions can bring a $175,000 salary under $168,000.
- Forgetting the separate-return trap. Married filing separately and living together, the range is $0–$10,000: almost any income blocks a Roth contribution.
- Leaving an excess contribution in. Money contributed over your limit is taxed 6% a year until you withdraw it (with its earnings) or recharacterize it as a traditional IRA contribution by the filing deadline[p590a].
- Using the 2025 range for 2026. The 2025 single range was $150,000–$165,000; the 2026 range is $3,000 higher.
See the growthThe Roth IRA calculator applies these limits year by year and shows the tax-free balance at retirement. All other 2026 limits are in the 2026 contribution limits table.
Frequently asked questions
What are the Roth IRA income limits for 2026?
Single and head of household: full contribution below $153,000 of modified AGI, reduced up to $168,000, none above. Married filing jointly: $242,000–$252,000. Married filing separately and living together: $0–$10,000.
What is the Roth income limit for married couples in 2026?
A joint return can contribute fully with MAGI under $242,000, partly up to $252,000, and not at all above that. Each spouse gets their own $7,500 limit ($8,600 at 50+).
Are there income limits for a backdoor Roth IRA?
No. Nondeductible traditional IRA contributions and Roth conversions have no income limit. Other pre-tax IRA balances make part of the conversion taxable under the pro-rata rule.
What happens if I contribute to a Roth IRA and my income is too high?
The excess is subject to a 6% excise tax for every year it stays in the account. You can avoid it by withdrawing the excess and its earnings, or recharacterizing it as a traditional IRA contribution, by the due date of your return.
What are the Roth IRA income limits for 2027?
$158,000–$173,000 for single and head of household, and $250,000–$260,000 for married filing jointly, from IRS Notice 2026-66. The contribution limit stays at $7,500.
Sources
- Notice 2025-67, 2026 Amounts Relating to Retirement Plans and IRAs
- Notice 2026-66, 2027 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living
- Notice 2024-80, 2025 Amounts Relating to Retirement Plans and IRAs
- Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs)