Roth IRA Income Limit Calculator 2026: methodology
Formulas, constants, and sources used for this calculator.
What this page is
This methodology page explains the formulas, constants, and assumptions used in this calculator.
We publish these details so you can verify how numbers are produced.
Calculator constants (values used)
| Constant | Value used | Notes |
|---|---|---|
| Contribution limit | $7,500 | Base used if age < 50 |
| Catch-up | $1,000 | Added if age ≥ 50 |
| Phaseout ranges | See tool | By filing status |
How the calculation works
We compare your MAGI to the IRS phaseout range for your filing status.
If you are below the range, we show full eligibility.
If you are inside the range, we estimate a prorated allowed contribution using a linear reduction.
Rounding and formatting
We round to the nearest cent for dollar amounts.
This tool is designed for planning and education, not as a substitute for official IRS worksheets.
Sources
- IRS (irs.gov) annual inflation adjustment releases
- IRS publications and instructions (Form instructions)
- SSA.gov for Social Security related thresholds (when applicable)
Note: some 2026 values are placeholders until the IRS publishes the final numbers. We update this page when official releases go live.