The Roth IRA is one of the most powerful retirement accounts in the U.S. tax code, but the IRS limits who can use it directly. Your eligibility — and the exact dollar amount you can put in — depends on your modified adjusted gross income (MAGI) and your tax filing status. The calculator above takes both, plus your age, and returns the precise contribution you're allowed under the 2026 rules.
Below we explain what MAGI actually is, walk through the 2026 phase-out brackets, and show you what to do if you earn too much. If your income disqualifies you from contributing directly, you almost certainly still have a path in via the backdoor Roth, and we link the right tools and guides for that scenario as well.
What MAGI is and why it controls Roth eligibility
Modified adjusted gross income is your adjusted gross income from line 11 of Form 1040 with a handful of deductions added back. For most W-2 employees, MAGI is essentially identical to AGI. The most common add-backs are student-loan interest deductions, the foreign earned income exclusion, traditional IRA deductions, and certain employer adoption benefits.
Crucially, MAGI is computed before any Roth contribution — so contributing to a Roth does not lower the income figure used to decide whether you can contribute. The IRS publishes the official calculation in Worksheet 2-1 of Publication 590-A, and our calculator implements that worksheet under the hood. See our MAGI walkthrough for the line-by-line calculation.
The 2026 phase-out brackets
For 2026, single filers can contribute the full $7,000 (under age 50) or $8,000 (50 and over) up to a MAGI of $150,000. Between $150,000 and $165,000 the limit phases down linearly, and at $165,000 or above direct contributions are not allowed.
Married couples filing jointly enjoy a much higher window. The full contribution is available up to $236,000 MAGI, the phase-out runs through $246,000, and the cliff is at $246,000. If you're close to the edge, the phase-out math explains exactly how partial limits are calculated. Married filing separately is punitive on purpose: the phase-out runs from $0 to just $10,000, so virtually no one in this filing status can contribute directly.
Head of household uses the single brackets. These numbers are indexed to inflation, so they typically rise by $500 to $5,000 each year depending on CPI.
What to do if you're inside the phase-out range
Inside the phase-out, the math is linear: if you're halfway through the band, your limit is half the maximum. The result is rounded to the nearest $10 by IRS convention, and you can split between Roth and Traditional IRA contributions as long as the combined total does not exceed the cap.
Two common ways to bring your MAGI back under the limit: maximize your 401(k) or 403(b) traditional contribution (which lowers AGI), and contribute to an HSA if you're on a high-deductible health plan. Both reduce taxable income on a dollar-for-dollar basis without affecting other deductions.
If you're over the limit: backdoor Roth
Above the cliff, the backdoor Roth IRA is the standard workaround — see the dedicated backdoor Roth calculator to estimate the tax cost. You contribute up to $7,000 ($8,000 if 50+) to a non-deductible Traditional IRA and then convert that balance to a Roth. There is no income limit on conversions, and the contribution itself is allowed at any income level — only the deduction is income-restricted.
The trap to watch for is the pro-rata rule. If you hold any pre-tax IRA money (rollover IRA, SEP, or SIMPLE), the IRS treats every conversion dollar as a blended mix of pre-tax and after-tax, and you owe ordinary income tax on the pre-tax portion. Many high earners solve this by rolling their pre-tax IRA into a current employer 401(k) before doing the backdoor. The pro-rata rule post walks through the exact aggregation math.
Spousal Roth IRAs and earned-income rules
A non-working spouse can still contribute to a Roth IRA based on the working spouse's earned income, as long as the couple files jointly and total household contributions don't exceed their combined earned income. This is one of the most underused features of the Roth and can double a couple's tax-free retirement space.
Earned income generally means wages, salary, self-employment income, or non-taxable combat pay. Rental income, investment income, Social Security, and unemployment do not count.
Frequently asked questions
What is the 2026 Roth IRA income limit?+
For 2026, the phase-out begins at $150,000 MAGI for single filers and $236,000 for married filing jointly. Contributions are fully disallowed at $165,000 (single) and $246,000 (joint).
Is the income limit based on gross or taxable income?+
Neither directly. It is based on Modified Adjusted Gross Income (MAGI), which starts with AGI and adds back deductions like student loan interest, traditional IRA deductions, and the foreign earned income exclusion.
Can I still contribute if I'm just over the limit?+
Yes. Inside the phase-out range you can contribute a partial amount that scales linearly. Above the cliff, you cannot contribute directly but can use a backdoor Roth IRA conversion.
Does my spouse's income count toward my limit?+
If you file jointly, the joint MAGI determines eligibility for both spouses. If you file separately, your individual MAGI applies and the limit drops sharply.
What happens if I contribute and later find out I exceeded the limit?+
Withdraw the excess and any attributable earnings before the tax filing deadline (including extensions) to avoid a 6% annual excise tax on the excess amount.
