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2026 Roth IRA Eligibility & Limit
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MAGI = AGI + student loan interest + certain other add-backs. For most people, MAGI ≈ gross income.
Income limits sourced from IRS.gov. Results are estimates and do not constitute tax advice.
Enter your income above to see your eligibility status and contribution limit.
Reference
2026 Roth IRA Income Limits
Limits are based on Modified Adjusted Gross Income (MAGI).
| Filing status | Full contribution below | Phase-out range | No contribution above | Max contribution |
|---|---|---|---|---|
| Single / Head of household | $153,000 | $153K – $168K | $168,000 | $7,500 |
| Married Filing Jointly | $242,000 | $242K – $252K | $252,000 | $7,500 |
| Married Filing Separately (lived w/ spouse) | $0 | $0 – $10,000 | $10,000 | $7,500 |
Age 50+ add a $1,100 catch-up for a maximum of $8,600. The total IRA contribution limit (Roth + Traditional combined) cannot exceed your earned income for the year.
How it works
The Roth IRA Phase-Out Explained
Full contribution
If your MAGI is below the phase-out start, you can contribute the full $7,500 (or $8,600 if 50+). You pay no taxes on qualified withdrawals — ever.
Partial contribution
Within the phase-out range, your limit is reduced proportionally. Rounded to the nearest $10, with a minimum of $200 if any contribution is allowed.
Backdoor Roth
If you're over the limit, contribute to a traditional IRA then convert to Roth. This "backdoor" strategy is legal but watch the pro-rata rule if you have existing pre-tax IRA funds.
FAQ
Common Questions
What counts as MAGI for Roth IRA purposes?
Modified Adjusted Gross Income (MAGI) starts with your AGI and adds back certain deductions: student loan interest, tuition deductions, passive income or losses, rental losses, and excluded foreign income. For most W-2 employees without rental income or student loan deductions, MAGI ≈ gross income. Self-employed individuals should work with a tax professional to calculate their exact MAGI.
How is the Roth IRA phase-out reduction calculated?
The IRS uses a formula: (your MAGI − phase-out start) ÷ (phase-out end − phase-out start) × maximum contribution. The result is rounded up to the nearest $10 and subtracted from the maximum. If the remaining contribution would be less than $200 but greater than $0, the minimum allowed is $200.
Can I contribute to a Roth IRA if I have a 401(k) at work?
Yes. Having a workplace retirement plan like a 401(k) or 403(b) does not affect your Roth IRA eligibility — only your income matters. You can max out both in the same year as long as your MAGI is below the phase-out limit.
What is the combined IRA contribution limit?
The $7,500 (or $8,600 for 50+) limit is the combined total across ALL IRA accounts — both Traditional and Roth. You cannot contribute $7,500 to a Roth and another $7,500 to a Traditional in the same year; the cap is shared.