Limits · calculator
Roth IRA income limits for 2026
Above a certain modified AGI, the amount you may put into a Roth IRA shrinks, then disappears.
How much you can put in a Roth IRA for 2026
Roth IRA contribution allowed
$5,000
Reduced contribution
- Full limit at your age$7,500
- Allowed at your income$5,000
- Phase-out range$153,000 to $168,000
Reduced amounts are rounded up to the next $10, and any amount between $0 and $200 becomes $200 (IRS Publication 590-A worksheet).
For 2026 you can make the full Roth IRA contribution, $7,500 or $8,600 at 50 or older, if your modified AGI is below $153,000 as a single filer or head of household, or below $242,000 as a married couple filing jointly. The allowed amount then shrinks across the range and reaches zero at $168,000 and $252,000, according to IRS Notice 2025-67 (the 2025 ranges were $150,000 to $165,000 and $236,000 to $246,000). Married people filing separately who lived with their spouse at any time in the year face a range of $0 to $10,000. Inside the range, the reduced amount is rounded up to the next $10, and anything between $0 and $200 becomes $200. A single saver of 35 with $160,500 of modified AGI can put $3,750 in a Roth; a couple of 55 with $247,000 can put $4,300. Above the range, many people use a non-deductible traditional contribution followed by a conversion.
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The 2026 ranges
| Filing status | Full contribution below | Reduced between | No contribution from |
|---|---|---|---|
| Single, head of household | $153,000 | $153,000 and $168,000 | $168,000 |
| Married filing jointly | $242,000 | $242,000 and $252,000 | $252,000 |
| Married filing separately, lived together | $0 | $0 and $10,000 | $10,000 |
The reduction, computed
| MAGI (single, under 50) | Allowed Roth contribution |
|---|---|
| $150,000 | $7,500 |
| $155,000 | $6,500 |
| $158,000 | $5,000 |
| $160,500 | $3,750 |
| $165,000 | $1,500 |
| $167,500 | $250 |
| $167,900 | $200 |
| $168,000 | $0 |
The last rows show the $200 floor: just below the top of the range, the formula would give a few dollars, and the rule lifts it to $200.
Roth contributions and age
There is no age limit for contributing to a Roth IRA, and no required withdrawals during the owner's life, so a retiree with part-time wages can keep contributing as long as income stays under the range. The $1,100 catch-up applies from the year you turn 50. Contributions, unlike earnings, can be withdrawn at any time without tax or penalty, which makes a Roth IRA a common second emergency fund for younger savers.
Married filing separately
The $0 to $10,000 range for separate filers applies when the spouses lived together at any time during the year; spouses who lived apart all year use the single range. Even $5,000 of modified AGI cuts a separate filer's contribution in half. This is one of the reasons the separate return rarely pays.
The backdoor route
Above the range, a direct Roth contribution is not allowed, but a non-deductible traditional IRA contribution can be converted to a Roth, since conversions have no income limit. The pro-rata rule taxes part of the conversion if you hold other pre-tax IRA money, and Form 8606 tracks the basis. The IRA page explains the deduction ranges that make a traditional contribution non-deductible in the first place.
Source: IRS Notice 2025-67: 2026 limits for retirement plans and IRAs, read on October 11, 2026.