Roth IRA Income Limit 2026: Methodology and Sources
This page explains the limits and phaseout logic used in our Roth IRA income limit content.
Last updated: April 3, 2026
2026 constants used
- Base IRA contribution limit: $7,500
- Age-50 catch-up amount: $1,100
- Single or head of household phaseout: $153,000 to $168,000
- Married filing jointly phaseout: $242,000 to $252,000
- Married filing separately phaseout: $0 to $10,000
How the phaseout works
- Determine the maximum annual IRA contribution based on age.
- Select the IRS phaseout range that matches the filing status.
- If modified adjusted gross income is below the phaseout range, show full direct Roth contribution eligibility.
- If income is inside the range, prorate the allowed direct Roth contribution.
- If income is above the range, direct Roth contribution eligibility falls to zero.
Assumptions and limits
- This methodology is for planning and education, not filing software.
- Users must supply or estimate the correct modified adjusted gross income figure.
- The page focuses on direct Roth IRA contribution eligibility, not conversion strategy.
- State tax treatment is outside scope.
Primary sources
- IRS Notice 2025-67
- IRS retirement limit announcements for 2026
- IRS worksheets and instructions for IRA contributions
Related pages: guide and calculator.