This article on IRA income limits has been updated with official IRS info for the 2025 and 2026 tax years. In this article, we’ll cover both the Traditional IRA income limits and phaseouts, as well as the Roth IRA income limits and phaseouts for both years.
IRA Income Limits
IRAs are a phenomenal way to limit your tax liability in the present (Traditional IRA) and in the future (Roth IRA). In fact, the IRS views them as such a benefit that they put rules in place to ensure that if you have too high of an income, your IRA contribution maximums (Roth IRA) or deductions (Traditional IRA) will begin to phase out and disappear altogether.
This is where modified adjusted gross income (MAGI) comes into play. I have written about MAGI in detail, and it’s worth a look.
As you are preparing to make IRA contributions before the tax deadline, it is important to know what the IRA income limits are to avoid over-contributing or over-deducting. If you’re above the income limit, a Backdoor Roth IRA might be an option, but it is not without risks.
IRAs provide a great way to limit your tax liability in the present (Traditional IRA) and in the future (Roth IRA). There are, however, contribution phaseout limits based on your income that can limit how much you can contribute. The good news is that some of those limits (tied to inflation) have increased for 2025 and 2026.
Roth IRA Income Limits
With Roth IRAs, the limits and phaseouts dictate how much you can actually contribute, since Roth contributions are not deductible.
2025 Roth IRA Income Limits
The 2025 Roth IRA income phaseout limits are as follows:
- Married filing jointly or qualifying widow(er): If your modified gross adjusted income (MAGI) is $236,000 (up from $230,000) or less, you can contribute up to the $7,000 max. If at least $236,000 up to $246,000 (up $6,000), your contribution limit is phased out (see IRS publication 590). If $246,000 and above, you cannot contribute to a Roth IRA.
- Single, head of household, or married filing separately and you did not live with your spouse at any time during the year: If under $150,000 (up from $146,000), you can contribute up to the $7,000 maximum. If at least $150,000 up to $165,000 (was $161,000), your contribution limit is phased out. If $165,000 and up, you cannot contribute to a Roth IRA.
- Married filing separately and you lived with your spouse at any time during the year: If MAGI is between $0 and $10,000, your contribution limit will phase out. If $0, you can contribute up to the $7,000 maximum ($7,500 if over 50 years old). If $10,000 and above, you cannot contribute to a Roth IRA.
2026 Roth IRA Income Limits
The 2026 Roth IRA income phaseout limits are as follows:
- Married filing jointly or qualifying widow(er): If your modified gross adjusted income (MAGI) is $242,000 (up from $236,000) or less, you can contribute up to the $7,500 max. If at least $242,000 up to $252,000 (up $6,000), your contribution limit is phased out (see IRS publication 590). If $252,000 and above, you cannot contribute to a Roth IRA.
- Single, head of household, or married filing separately and you did not live with your spouse at any time during the year: If under $153,000 (up from $150,000), you can contribute up to the $7,500 maximum. If at least $153,000 up to $168,000 (was $165,000), your contribution limit is phased out. If $168,000 and up, you cannot contribute to a Roth IRA.
- Married filing separately and you lived with your spouse at any time during the year: If MAGI is between $0 and $10,000, your contribution limit will phase out. If $0, you can contribute up to the $7,500 maximum ($7,500 if over 50 years old). If $10,000 and above, you cannot contribute to a Roth IRA.
Traditional IRA Income Limits
Keep in mind that with Traditional IRAs, the limits and phaseouts only dictate how much you can deduct from your taxes, not if you can contribute or not. Traditional IRA income limits vary slightly from Roth IRAs (which I’ll get to in a bit) in that they are tied to whether or not you your employer sponsors a retirement plan for you.
2025 Traditional IRA Income Limits
The 2025 Traditional IRA income limits are as follows:
- Single or head of household: If your modified gross adjusted income (MAGI) is $79,000 (up from $77,000) or less, you can take a full deduction. If more than $79,000, but less than $89,000 (up from $87,000) – you get a partial deduction. If over $89,000, you cannot take a deduction.
- Married filing jointly or qualifying widow(er): If your MAGI is $126,000 (up from $123,000) or less, you can take a full deduction. If more than $126,000, but less than $146,000 (up from $143,000) – you get a partial deduction. If over $146,000, no deduction.
- Married filing separately: If your MAGI is less than $10,000 (same as prior year), you can take a partial deduction. If $10,000 or more, no deduction.
If you DO NOT HAVE a retirement plan through an employer:
- Single, head of household, or qualifying widow(er): Any MAGI permits a full deduction.
- Married filing jointly or separately with a spouse who is not covered by a plan at work: Any MAGI permits a full deduction.
- Married filing jointly with a spouse who is covered by a plan at work: If your MAGI is $236,000 or less (up from $230,000), you can take a full deduction. If more than $236,000, but less than $246,000 (up from $240,000), you can take a partial deduction. If $246,000 or more, no deduction at all.
- Married filing separately with a spouse who is covered by a plan at work: If your MAGI is less than $10,000, you can claim a partial deduction. If $10,000 or more, no deduction.
2026 Traditional IRA Income Limits
The 2026 Traditional IRA income limits are as follows:
- Single or head of household: If your modified gross adjusted income (MAGI) is $81,000 (up from $79,000) or less, you can take a full deduction. If more than $81,000, but less than $91,000 (up from $89,000) – you get a partial deduction. If over $91,000, you cannot take a deduction.
- Married filing jointly or qualifying widow(er): If your MAGI is $129,000 (up from $126,000) or less, you can take a full deduction. If more than $129,000, but less than $149,000 (up from $146,000) – you get a partial deduction. If over $149,000, no deduction.
- Married filing separately: If your MAGI is less than $10,000 (same as prior year), you can take a partial deduction. If $10,000 or more, no deduction.
If you DO NOT HAVE a retirement plan through an employer:
- Single, head of household, or qualifying widow(er): Any MAGI permits a full deduction.
- Married filing jointly or separately with a spouse who is not covered by a plan at work: Any MAGI permits a full deduction.
- Married filing jointly with a spouse who is covered by a plan at work: If your MAGI is $242,000 or less (up from $236,000), you can take a full deduction. If more than $242,000, but less than $252,000 (up from $246,000), you can take a partial deduction. If $252,000 or more, no deduction at all.
- Married filing separately with a spouse who is covered by a plan at work: If your MAGI is less than $10,000, you can claim a partial deduction. If $10,000 or more, no deduction.
Why Are IRA Phaseout Limits Important?
You have an ability to influence whether or not you can deduct your taxes (in a Traditional IRA) or contribute to a Roth IRA based on how you impact your MAGI. If you are getting phased out or over the limit, you can look for ways to decrease your MAGI so that you can take advantage of the great benefits that both IRA options offer. Just don’t wait until it’s too late.
On the flip side, you can even get an additional Saver’s Tax Credit if your MAGI is low enough.
And note that the IRA contribution deadline is the same date as the tax deadline for that calendar year (typically April 15 of the following year).
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