Traditional IRA Deduction Calculator
Separate the amount you may contribute from the amount you may deduct, including workplace-plan and covered-spouse MAGI phaseouts.
Deductible amount
$3,750Nondeductible basis
$3,750Form 8606 is generally used to preserve this basis.
Allowed contribution
$7,500Phaseout range
$81,000-$91,000This estimates the federal IRA deduction only. Married filing separately filers who lived apart from their spouse for the entire year are treated as single for this phaseout. It does not determine Roth contribution eligibility, spousal-IRA compensation sharing, excess-contribution tax, or state treatment.
What this estimate covers
- Uses centrally maintained 2025 and 2026 contribution and catch-up limits.
- Applies the active-participant, covered-spouse, and married-separate phaseout ranges.
- Flags nondeductible basis that generally belongs on Form 8606.
Frequently asked questions
What is the 2026 traditional IRA contribution limit?
The 2026 IRA contribution limit is $7,500, plus the age-50 catch-up amount. The limit is also capped by eligible compensation and is shared across traditional and Roth IRA contributions.
When does the traditional IRA deduction phase out?
For a 2026 single or head-of-household filer covered by a workplace plan, the deduction phases out from $81,000 to $91,000 of modified AGI. Other filing and workplace-coverage combinations use different ranges.
Can I contribute when the IRA deduction is zero?
Possibly. The contribution and deduction limits are separate. A permitted but nondeductible traditional IRA contribution generally creates basis that should be reported on Form 8606.
What if only my spouse is covered by a retirement plan at work?
A married-joint filer who is not covered but whose spouse is covered uses a higher spousal phaseout range. Married-separate filers who lived with their spouse generally face the fixed $0-$10,000 range.
Sources
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