2026 Roth IRA Income Limits
Eligibility based on your Modified Adjusted Gross Income (MAGI)
2026 Contribution Limits
Under Age 50
$7,000
Age 50+
$8,000
+$1,000 catch-up
Income Limits by Filing Status
| Filing Status | Full Contribution | Phase-Out | No Contribution |
|---|---|---|---|
| Single | < $150,000 | $150,000 - $165,000 | > $165,000 |
| Married Filing Jointly | < $236,000 | $236,000 - $246,000 | > $246,000 |
| Married Filing Separately | $0 | $0 - $10,000 | > $10,000 |
Phase-Out Example
If you're single with MAGI of $157,500 (halfway through the phase-out):
Reduced limit: ~$3,500 instead of $7,000
Over the Income Limit? Backdoor Roth IRA
High earners can still contribute via the "Backdoor Roth" strategy:
- 1.Contribute to a Traditional IRA (non-deductible)
- 2.Convert to Roth IRA (pay tax on any gains)
- 3.Enjoy tax-free growth going forward
⚠️ Be aware of the "pro-rata rule" if you have existing Traditional IRA balances.
Withdrawal Rules
Contributions: Withdraw anytime, tax and penalty-free
Earnings: Tax-free if age 59½+ AND 5-year rule met
Early earnings withdrawal: 10% penalty + taxes
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Income limits subject to IRS updates. Consult a tax professional.