Roth IRA Income Limit Calculator

• Applies the 2026 Roth IRA contribution limit and age 50+ catch-up from the site's tax data.
• Uses the IRS phase-out ranges for single, joint and married-filing-separately filers.
• Follows IRS Worksheet 2-2, including rounding up to the next $10 and the $200 minimum.
• Shows how much your modified AGI would need to fall to restore the full limit, and what to consider if you are above the cutoff.

How to use this calculator

Choose your filing status and enter your modified adjusted gross income (MAGI) and your age at the end of the year. Your return's adjusted gross income is a good starting point. Open Advanced if you earned less than the contribution limit, since you cannot contribute more than your taxable compensation.

The 2026 limits

For 2026 you can contribute up to $7,500 to a Roth IRA, or $8,600 if you are 50 or older. The ability to contribute directly phases out as modified AGI rises:

• Single, head of household, or married filing separately and living apart all year: the limit starts to shrink at $153,000 and is zero at $168,000.
• Married filing jointly: the limit starts to shrink at $242,000 and is zero at $252,000.
• Married filing separately and living with your spouse at any time in the year: the limit shrinks immediately and is zero at $10,000.

The limit is for all your IRAs combined, so a traditional IRA contribution for the same year uses up part of it.

How the reduced limit is calculated

Fraction     = (MAGI minus start of range) / (end of range minus start of range)
Reduction    = fraction x lesser of the limit or your compensation
Reduced limit = limit minus reduction, rounded UP to the next $10
Minimum      = $200 while any phase-out room remains

This is the IRS Publication 590-A worksheet. Because the answer is rounded up to a multiple of $10, a few dollars of extra income can move the limit by $10 rather than by cents.

A worked example

A single filer under 50 with a MAGI of $158,000 is $5,000 into a $15,000 range, which is one third of the way. One third of $7,500 is $2,500, so the limit is $5,000. At $160,000 the filer is 7,000 into the range, the reduction is $3,500, and the limit is $4,000.

A married couple filing jointly at $247,000 is halfway through the $10,000 range, so each spouse can contribute $3,750.

If your income is too high

Above the cutoff you cannot contribute to a Roth IRA directly. Two common responses are to lower modified AGI, for example with pre-tax 401(k) or HSA contributions, or to use the "backdoor Roth": a nondeductible contribution to a traditional IRA followed by a conversion. The backdoor route has its own tax rules, including the pro-rata rule when you hold other traditional IRA money, so get advice before using it. A Roth conversion in the same year raises your MAGI but does not itself count against the contribution limit.

Assumptions and limitations

• Modified AGI is entered by you. For Roth purposes it starts with adjusted gross income and adds back a few items, such as a student loan interest deduction and foreign earned income exclusions.
• Other IRA contributions are not counted. The combined IRA limit is not tracked.
• Spousal IRAs. A non-working spouse can contribute on a joint return based on the couple's earnings, which this calculator does not model separately.
• The saver's credit and other rules are outside this tool.

Common mistakes

Using gross pay instead of MAGI. The test uses adjusted gross income, which is lower than your salary if you contribute pre-tax to a 401(k).

Forgetting the deadline. You can make a contribution for the year until the tax filing deadline of the following year, so check your MAGI once the year is complete.

Contributing, then crossing the line. A bonus or capital gain can push MAGI over the limit after you have contributed. An excess contribution is subject to a 6% tax each year it stays in the account unless corrected.

Choosing the wrong status. Married filing separately and living with your spouse has a range of $0 to $10,000.

Frequently asked questions