Roth IRA Income Limits for 2026

For single filers and heads of household, the right to contribute phases out between $153,000 and $168,000 of modified AGI. For married couples filing jointly it phases out between $242,000 and $252,000. Below the start of the range you can contribute the full $7,500 ($8,600 at age 50 or older); at or above the top you cannot contribute directly at all.

IRS Notice 2025-67 raised the single range from $150,000 – $165,000 to $153,000 – $168,000, and the joint range from $236,000 – $246,000 to $242,000 – $252,000. The married filing separately range is not indexed and stays at $0 – $10,000.

You can make a reduced contribution. The limit shrinks in proportion to how far your modified AGI is into the range, using the worksheet in IRS Publication 590-A. The result is rounded up to the next multiple of $10, and any reduced limit below $200 (but above zero) is raised to $200.

Modified adjusted gross income. Start from the AGI on your Form 1040, leave out any income from converting a traditional IRA to a Roth, and add back certain exclusions and deductions listed in Publication 590-A, such as the foreign earned income exclusion and the student loan interest deduction. For many people MAGI and AGI are close, but it is MAGI that the phase-out tests.

If you lived with your spouse at any time during 2026, the phase-out runs from $0 to $10,000, so almost any income rules out a full contribution. That range is set by statute and is never adjusted for inflation. If you did not live with your spouse at any time during the year, Publication 590-A treats you as single for this test.

Not directly, but conversions have no income limit. A common route is to contribute to a traditional IRA and convert it to a Roth, often called a backdoor Roth. If you hold other pre-tax IRA money, the pro-rata rule makes part of the conversion taxable, so run the numbers before converting.