Retirement
Roth IRA contribution and income limits for 2026
For 2026 you can put up to $7,500 into a Roth IRA, or $8,600 if you are 50 or older, as long as you have at least that much earned income. The amount starts to shrink once your modified AGI passes $153,000 if single or $242,000 if married filing jointly, and reaches zero at $168,000 and $252,000. The 2027 limits have not been announced yet.
Roth IRA limits for 2025 and 2026
A married person filing separately who did not live with their spouse at any time during the year uses the single range.
| Item | 2025 | 2026 |
|---|---|---|
| Contribution limit | $7,000 | $7,500 |
| Catch-up, age 50 or older | $1,000 | $1,100 |
| Phase-out, single or head of household | $150,000 – $165,000 | $153,000 – $168,000 |
| Phase-out, married filing jointly | $236,000 – $246,000 | $242,000 – $252,000 |
| Phase-out, married filing separately and lived together | $0 – $10,000 | $0 – $10,000 |
Who can contribute
These rules are from IRS Publication 590-A.
- You need taxable compensation: wages, salary, tips, bonuses or net self-employment income. Interest, dividends, pensions and rental income do not count.
- You can contribute at any age; there is no upper age limit.
- A spouse with little or no income can still have a Roth IRA funded from the working spouse’s earnings, if you file jointly and your combined compensation covers both contributions.
- You can contribute for 2026 any time until your 2026 return is due, April 15, 2027. An extension does not give you more time.
How the reduced contribution is figured
Inside the phase-out range, divide how far your modified AGI is into the range by the range’s width ($15,000 single, $10,000 joint), and reduce the limit by that share. Round the result up to the next $10. If the answer is above zero but below $200, you can contribute $200.
Example, single: modified AGI of $160,000 is $7,000 into the $15,000 range, a 46.7% reduction. $7,500 less $3,503 is $3,997, rounded up to $4,000.
Example, married filing jointly: $245,000 is $3,000 into the $10,000 range, a 30% reduction. $7,500 less $2,250 leaves $5,250 each.
The backdoor Roth IRA
If your income is over the limit, you can contribute to a traditional IRA without taking a deduction and then convert it to a Roth IRA. Conversions have no income limit. The nondeductible contribution is reported on Form 8606.
The catch is that when you convert, the IRS looks at all your traditional, SEP and SIMPLE IRA balances together, not just the new contribution. If you also hold pre-tax IRA money, part of the conversion will be taxable. Have the numbers run before you convert.
Taking money out
Your own contributions come out first, and they come out tax-free and penalty-free at any time. Earnings are tax-free once the account has met the five-year rule, counted from January 1 of the first year you contributed to any Roth IRA, and you are 59½, disabled, or using up to $10,000 for a first home; an account inherited after death also qualifies.
Each conversion has its own five-year clock for the 10% early withdrawal penalty if you are under 59½. Unlike traditional IRAs, a Roth IRA has no required minimum distributions while you are alive.
If you contributed too much
An excess Roth contribution, for example because your income turned out higher than expected, is taxed at 6% for each year it stays in the account. Withdraw it with its earnings by the due date of your return, including extensions, and it is treated as never contributed; the earnings are taxable for the year of the contribution. You can also have it recharacterized as a traditional IRA contribution.
Find out if a Roth or a backdoor Roth fits
USTAXX checks your income against the limits, files Form 8606 for backdoor Roth contributions and fixes excess contributions. In Naperville, IL, or remotely.
Questions people ask
What is the Roth IRA contribution limit for 2026?
$7,500, or $8,600 if you are 50 or older, but no more than your taxable compensation for the year.
What are the Roth IRA income limits for 2026?
Single and head of household filers can contribute the full amount with modified AGI under $153,000, a reduced amount up to $168,000 and nothing above that. Married couples filing jointly: under $242,000 full, phased out by $252,000.
What are the Roth IRA limits for 2027?
Not announced yet. The IRS publishes them each fall with the other retirement plan limits; we will add them here.
Can I contribute to a Roth IRA and a 401(k)?
Yes. The limits are separate, and being in a 401(k) does not affect Roth IRA eligibility. Only your income does.
Is it too late to contribute for 2025?
Yes, unless your return was not yet due. The 2025 deadline was April 15, 2026. Contributions made now count for 2026.
Where these rules come from
- IRS Notice 2025-67: 2026 retirement plan limits
- IRS Publication 590-A: Contributions to IRAs
- IRS Publication 590-B: Distributions from IRAs
General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.