2026 figures verified
2026 Roth IRA Income Limits and Traditional IRA Deductibility
Complete phase-out tables for Roth eligibility and Traditional deductibility, with MAGI calculation examples and a decision flowchart for every combination of filing status and workplace-plan coverage.
2026 Roth IRA Contribution Phase-Out (MAGI)
| Filing Status | Full Contribution | Partial (phase-out range) | No Contribution |
|---|---|---|---|
| Single / HoH | Below $150,000 | $150,000-$165,000 | Above $165,000 |
| MFJ / Qualifying Widow(er) | Below $236,000 | $236,000-$246,000 | Above $246,000 |
| MFS (lived with spouse) | $0 | $0-$10,000 | Above $10,000 |
Source: IRS Rev. Proc. 2025-32. Last verified April 2026. Note: these limits are the same for both Traditional-and-convert (backdoor Roth) contributions AND the Roth income limit only applies to direct contributions. Conversions have no income limit.
How partial Roth contributions are calculated
Example: MAGI $155,000, single filer in 2026
- Phase-out range: $150,000 to $165,000 = $15,000 wide
- Your MAGI above floor: $155,000 - $150,000 = $5,000
- Phase-out fraction: $5,000 / $15,000 = 33.3%
- Reduced limit: $7,000 x (1 - 33.3%) = $4,669
- Rounded up to nearest $10 = $4,670
- Minimum allowed: $200 (if any contribution is allowed)
The remaining contribution room ($7,000 - $4,670 = $2,330) can be made as a non-deductible Traditional contribution and immediately converted via the backdoor Roth.
2026 Traditional IRA Deductibility Phase-Out
Deductibility depends on whether you (or your spouse) participate in a workplace retirement plan.
You are covered by a workplace plan
| Filing Status | Full Deduction | Partial | No Deduction |
|---|---|---|---|
| Single / HoH | Below $79,000 | $79,000-$89,000 | Above $89,000 |
| MFJ (you are covered) | Below $126,000 | $126,000-$146,000 | Above $146,000 |
| MFS (lived with spouse) | $0 | $0-$10,000 | Above $10,000 |
Your spouse is covered but you are not (MFJ)
| Full deduction below MAGI | $236,000 |
| Partial deduction range | $236,000-$246,000 |
| No deduction above | $246,000 |
Neither spouse covered: Fully deductible at any income level. Source: IRS Rev. Proc. 2025-32.
Above the Income Limit? Three Options
Option 1: Non-deductible Traditional + Backdoor Roth
Contribute non-deductible to a Traditional IRA (no income limit), then convert to Roth immediately. File Form 8606 to record the basis. Watch the pro-rata rule if you have other pre-tax IRA balances.
Full backdoor Roth guide →Option 2: Mega Backdoor Roth via 401(k)
After-tax contributions to your 401(k) up to the $70,000 DC limit, then in-plan Roth conversion. Requires plan support. Adds $36,500+ into Roth annually on top of the $7,000 IRA backdoor.
Mega backdoor Roth guide →Option 3: Taxable brokerage account
No contribution limits. Long-term capital gains taxed at 15-20%. Less tax-efficient than IRA strategies but better than doing nothing after maxing tax-advantaged accounts.