IRA contribution limits and Roth IRA income ranges for 2026

Understand 2026 US federal IRA limits, age-50 catch-up contributions and the Roth IRA income phase-out ranges for single and joint filers. US federal rules only; state and local treatment is outside scope.

Annual IRA contribution limit

$7,500IRS, 2026 retirement contribution limits

IRA catch-up, age 50 or older

$1,100IRS, 2026 retirement contribution limits

Roth phase-out, single or head of household

$153,000 to $168,000IRS, 2026 retirement contribution limits

Roth phase-out, married filing jointly

$242,000 to $252,000IRS, 2026 retirement contribution limits

Contribution limit and deductibility

The US federal annual IRA contribution limit for 2026 is $7,500. The catch-up contribution for individuals aged 50 or older is $1,100. Congress legislates the framework; the IRS publishes these adjusted limits. Traditional IRA deductibility is a separate question: workplace-plan coverage and income can reduce or eliminate a deduction. State tax treatment is outside this guide. IRS, 2026 retirement contribution limits (opens in a new tab).

Combined IRA limit and compensation

The annual limit applies across all Traditional and Roth IRAs combined, rather than separately to each account. The contribution is also limited by taxable compensation for the year if that is lower. The contribution ceiling does not establish whether a Traditional IRA contribution is deductible. IRS, IRA contribution limits (opens in a new tab).

What income means for Roth eligibility

Roth IRA eligibility uses modified adjusted gross income (modified AGI), rather than gross wages alone. The IRS defines modified AGI for Roth purposes as adjusted gross income shown on the return with specified adjustments. This guide does not calculate those adjustments. IRS, Publication 590-A (opens in a new tab).

Roth IRA income phase-outs

For 2026, the Roth IRA income phase-out range is $153,000 to $168,000 for single and head-of-household filers, and $242,000 to $252,000 for married couples filing jointly. These are income eligibility ranges, not contribution amounts. Married-filing-separately rules are outside this explanation. IRS, 2026 retirement contribution limits (opens in a new tab).

A bounded contribution example

Worked example using the money.financial calculator. For a single filer aged 40 at year end, with $100,000 modified adjusted gross income and $60,000 taxable compensation, the money.financial calculator returns a $7,500 contribution limit and $7,500 Roth allowance. This illustration excludes Traditional IRA deductibility, spousal compensation aggregation, conversions, rollovers, excess-contribution corrections and state taxes. It is general information, not a personalised contribution determination.

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