2026 Roth IRA Income Limits: Full, Reduced or None

How the table works

On the defaults — filing status single, MAGI $160,000.00, age 40 — the allowed 2026 Roth IRA contribution is $4,000.00 (raw $4,000.00), the full limit for the age is $7,500.00, the reduction is $3,500.00, and the status is Reduced. The ranges in the table are the 2026 phase-out ranges from IRS IR-2025-111 / Notice 2025-67.

How the phase-out works, in one paragraph. Below the range you may contribute the full limit. Inside the range your limit shrinks pro-rata: reduced = full limit × (top of range − MAGI) ÷ (top − bottom). If the reduced amount is not a multiple of $10, round it UP to the next $10. If it is more than $0 but less than $200, the allowed amount is $200. At or above the top of the range the allowed direct contribution is $0 — the backdoor Roth is the workaround, mentioned once here and not built as a calculator on this page.

The 2026 contribution limits are $7,500.00 under 50 and $8,600.00 at 50+ (a $1,100.00 catch-up). The phase-out ranges are $15,000.00 wide for single filers, $10,000.00 wide for married filing jointly, and $10,000.00 wide for married filing separately — and the married-filing-separately range is not inflation-adjusted, which is why it starts at $0.

The 2026 Roth IRA income limits table

The table below is the full 2026 picture for every filing status: the 2025 range it replaces, the 2026 range, and the full, reduced, and none bands. The 2026 ranges are from IRS IR-2025-111 / Notice 2025-67.

The worked example, line by line

Setup: filing status single, MAGI $160,000.00, age 40.

Line 1 — find the range and the full limit. For a single filer the 2026 range is $153,000.00–$168,000.00, and at age 40 the full limit is $7,500.00.

Line 2 — test where the MAGI sits. $160,000.00 is inside the range, above $153,000.00 and below $168,000.00, so the limit is reduced — not full, not none.

Line 3 — shrink it pro-rata. The reduced amount is $7,500.00 × ($168,000.00 − $160,000.00) ÷ ($168,000.00 − $153,000.00) = $7,500.00 × $8,000.00 ÷ $15,000.00 = $4,000.00.

Line 4 — round up to the next $10. $4,000.00 is already a multiple of $10, so it stays $4,000.00.

Line 5 — check the $200 floor. $4,000.00 is more than $200.00, so the floor does not apply, and the allowed contribution is $4,000.00 with a reduction of $3,500.00. Totals are computed from unrounded values, so rounded parts may differ by a cent from their rounded sum.

Every branch, checked

Single, MAGI $150,000: Single, MAGI $150,000.00, age 40: allowed $7,500.00 (raw $7,500.00), full limit $7,500.00, reduction $0.00, status Full — below the range, so the full $7,500.00 still applies, even though $150,000.00 would have been inside the 2025 range.

Single, MAGI $167,000: Single, MAGI $167,000.00, age 40: allowed $500.00 (raw $500.00), full limit $7,500.00, reduction $7,000.00, status Reduced — nearly at the top of the range, so the limit has shrunk to $500.00.

Single, MAGI $168,000: Single, MAGI $168,000.00, age 40: allowed $0.00 (raw $0.00), full limit $7,500.00, reduction $7,500.00, status None — at the top of the range the direct contribution is $0.00; the backdoor Roth is the workaround.

Married filing jointly, MAGI $247,000: Married filing jointly, MAGI $247,000.00, age 40: allowed $3,750.00 (raw $3,750.00), full limit $7,500.00, reduction $3,750.00, status Reduced — exactly halfway through the $242,000.00–$252,000.00 range, so the limit is exactly half of $7,500.00.

Single, MAGI $160,000, age 55: Single, MAGI $160,000.00, age 55: allowed $4,590.00 (raw $4,586.67), full limit $8,600.00, reduction $4,010.00, status Reduced — at 55 the full limit is $8,600.00, so the raw is $4,586.67 and it rounds UP to the next $10, giving $4,590.00.

Married filing separately, MAGI $5,000: Married filing separately, MAGI $5,000.00, age 40: allowed $3,750.00 (raw $3,750.00), full limit $7,500.00, reduction $3,750.00, status Reduced — halfway through the $0–$10,000.00 range, so the limit is half of $7,500.00.

Single, MAGI $153,500: Single, MAGI $153,500.00, age 40: allowed $7,250.00 (raw $7,250.00), full limit $7,500.00, reduction $250.00, status Reduced — just inside the range, so the limit has only shrunk by $250.00, to $7,250.00.

The reverses, worked backwards

Single MAGI for an allowed contribution of $5,000: $158,000.00 — the exact MAGI is $158000.0000. At $158,000.00 the allowed amount is $5,000.00. The star is DOLLARS.

Single MAGI for the $200 minimum: $167,600.00 — the exact MAGI is $167600.0000. At $167,600.00 the raw is $200.00 and the allowed amount is $200.00; at $167,601 the raw is $199.50 and the allowed amount is still $200.00, because the $200 floor catches it. The star is DOLLARS.

Married filing jointly MAGI for an allowed contribution of $6,000: $244,000.00 — the exact MAGI is $244000.0000. At $244,000.00 the allowed amount is $6,000.00. The star is DOLLARS.

Single MAGI for $0 allowed: $168,000.00 — the smallest MAGI that gives $0. At $167,999 the raw is $0.50 and the allowed amount is still $200.00 by the floor rule; at exactly $168,000.00 it drops to $0.00. This is a step reverse: MAGI comes in whole dollars, so there is no exact $167,999.50. The star is DOLLARS.

Single MAGI (age 55) for an allowed contribution of $4,590: $159,994.19 — the exact MAGI is $159994.1860. At the displayed $159,994.19 the raw is $4589.9977, which rounds up to the next $10 to give an allowed amount of $4,590.00. The star is DOLLARS.

Married filing separately MAGI for an allowed contribution of $3,750: $5,000.00 — the exact MAGI is $5000.0000. At $5,000.00 the allowed amount is $3,750.00. The star is DOLLARS.

What the defaults assume

The defaults are filing status single, MAGI $160,000.00, age 40 — allowed $4,000.00, raw $4,000.00, full limit $7,500.00, reduction $3,500.00, status Reduced. With a $0 MAGI, Single, MAGI $0.00, age 40: allowed $7,500.00 (raw $7,500.00), full limit $7,500.00, reduction $0.00, status Full — the full limit, since there is nothing to phase out. With a $1,000,000 MAGI, Single, MAGI $1,000,000.00, age 40: allowed $0.00 (raw $0.00), full limit $7,500.00, reduction $7,500.00, status None — far above the range. With a MAGI exactly at the bottom of the range, $153,000.00, Single, MAGI $153,000.00, age 40: allowed $7,500.00 (raw $7,500.00), full limit $7,500.00, reduction $0.00, status Full — the reduction starts above $153,000.00, not at it. With a MAGI of $167,999.00, Single, MAGI $167,999.00, age 40: allowed $200.00 (raw $0.50), full limit $7,500.00, reduction $7,300.00, status Reduced — the raw is $0.50, but the $200 floor still allows $200.00, the most surprising edge on the page. With married filing jointly at $242,000.00, Married filing jointly, MAGI $242,000.00, age 40: allowed $7,500.00 (raw $7,500.00), full limit $7,500.00, reduction $0.00, status Full — the bottom of that range, still full. With married filing jointly at $252,000.00, Married filing jointly, MAGI $252,000.00, age 40: allowed $0.00 (raw $0.00), full limit $7,500.00, reduction $7,500.00, status None — the top of the range, no direct contribution. Rounding convention: totals are computed from unrounded values, so rounded parts may differ by a cent from their rounded sum.

Output · formula · meaning

Who uses this

• The single filer on $160,000: they learn their allowed contribution is $4,000.00, not the full $7,500.00 — and they check the $158,000 reverse to see what MAGI would give them exactly $5,000.00.
• The couple on $247,000 filing jointly: they learn their allowed contribution is $3,750.00, exactly half the limit — and they check the $244,000 reverse to see what MAGI would give them $6,000.00.
• The 55-year-old on $160,000: they learn the raw is $4,586.67 and it rounds UP to $4,590.00 — and they check the $159,994.19 reverse to see how the round-up rule works in their favor.
• The filer at $167,999, one dollar from the top: they learn the raw is $0.50 but the allowed amount is still $200.00, thanks to the $200 floor — and they check the $168,000 edge to see where the floor finally stops.

Accuracy & limitations

The math is the IRS Publication 590-A worksheet: below the range the full limit; inside the range reduced = full limit × (top of range − MAGI) ÷ (top − bottom); if the reduced amount is not a multiple of $10, round it UP to the next $10; if it is more than $0 but less than $200, the allowed amount is $200; at or above the top of the range the allowed direct contribution is $0. The 2026 ranges are single / head of household $153,000.00–$168,000.00, married filing jointly $242,000.00–$252,000.00, and married filing separately $0–$10,000.00, from IRS IR-2025-111 / Notice 2025-67; the 2026 contribution limits are $7,500.00 under 50 and $8,600.00 at 50+. Every figure is rounded to cents half-up, and the totals are computed from unrounded values, so rounded parts may differ by a cent from their rounded sum. What the model cannot do is tell you what YOUR allowed contribution is: it uses the MAGI you enter, and MAGI is not the number on your pay stub — it is adjusted gross income with certain deductions added back, and the exact definition depends on your situation; it does not model the backdoor Roth, which is the workaround when the direct contribution is $0; it does not model the separate income limits for traditional IRA deductibility, or the saver's credit; and it does not model what happens if you contribute too much (a 6% excise tax each year until corrected). Use it to find your band, then check your MAGI definition and the backdoor Roth before you contribute.

Frequently asked questions