Roth IRA Income Limits 2026: The $15,000 Marriage Cliff
$7,500, or $8,600 from age 50, phasing out between $153,000 and $168,000 of modified AGI for single filers and between $242,000 and $252,000 for married couples filing jointly. The joint range ends well short of twice the single one, and that gap is worth $15,000 a year to some couples.
The limits are easy to look up. What the tables do not show is how they interact with a marriage and with a 401(k), which between them decide whether most high earners can use a Roth IRA at all.
The 2026 limits
| 2026 | Amount | 2025 |
|---|---|---|
| Contribution limit | $7,500 | $7,000 |
| Catch-up from age 50 | $1,100 | $1,000 |
| Single and head of household phase-out | $153,000 to $168,000 | $150,000 to $165,000 |
| Married filing jointly phase-out | $242,000 to $252,000 | $236,000 to $246,000 |
| Married filing separately phase-out | $0 to $10,000 | $0 to $10,000 |
The catch-up rose for the first time since 2006. It was fixed at $1,000 in law until SECURE 2.0 indexed it, and $1,100 is the first adjustment. The married filing separately range is set in the statute and never moves.
The marriage cliff
The single phase-out starts at $153,000. Twice that is $306,000, but the joint phase-out ends at $252,000. Two people who could each contribute the full amount on their own lose all of it by marrying if their combined income lands in between.
Computed from IRS Notice 2025-67 and the Publication 590-A worksheet, for filers under 50 with wages as their only income, so modified AGI is wages less any pre-tax deferral. A married couple's limit applies to each spouse and is shown here as a household total.
The same $300,000 of income buys $15,000 of Roth room unmarried and $0 married. Filing separately does not help: the separate phase-out runs from $0 to $10,000, so it closes the door faster still, unless the spouses lived apart for the whole year, in which case each is treated as single for this purpose.
The 401(k) is the lever that reopens it
Modified AGI for a Roth starts from adjusted gross income, and traditional 401(k), 403(b) and 457 deferrals never reach it. Every dollar deferred is a dollar off the figure the phase-out tests.
A single filer on $175,000 is past the range and can contribute nothing. Deferring $24,500 brings MAGI down to $150,500, under the $153,000 start, and restores the full $7,500. The married couple above gets back to $1,500 between them if both defer the maximum, which is partial but not nothing.
Note what this does not do. A deferral reduces income tax but not Social Security or Medicare, and a Roth contribution is made with after-tax money, so this is a way to use both accounts rather than a way to save tax twice.
Inside the phase-out
The limit falls in a straight line across the range, then the IRS worksheet rounds it up to the next $10, and raises anything between $0 and $200 to $200.
| Single filer MAGI | Under 50 | 50 and over |
|---|---|---|
| $153,000 | $7,500 | $8,600 |
| $156,000 | $6,000 | $6,880 |
| $160,000 | $4,000 | $4,590 |
| $164,000 | $2,000 | $2,300 |
| $167,500 | $250 | $290 |
| $168,000 | $0 | $0 |
| Joint MAGI | Under 50 | 50 and over |
|---|---|---|
| $242,000 | $7,500 | $8,600 |
| $244,000 | $6,000 | $6,880 |
| $246,000 | $4,500 | $5,160 |
| $248,000 | $3,000 | $3,440 |
| $250,000 | $1,500 | $1,720 |
| $252,000 | $0 | $0 |
The joint range is $10,000 wide against $15,000 for single filers, so a married couple loses room half as fast again for each dollar of income inside it.
Room that expires every April
Contributions for 2026 can be made until the due date of the 2026 return, normally 15 April 2027. After that the year's room is gone. There is no carry-forward, so a year when you could not afford to contribute is a year of tax-free growth lost for good. If you are over the limit, the backdoor route, a non-deductible traditional IRA contribution converted to a Roth, has no income test, though the pro-rata rule applies if you hold other pre-tax IRA money.
For the workplace side of the same decision, see 401(k) contribution limits, or weigh Roth against traditional for your own rates.
Frequently asked questions
What is the Roth IRA contribution limit for 2026?
$7,500, or $8,600 if you are 50 or older by the end of the year. The limit is shared with traditional IRAs, so $7,500 is the total across all your IRAs, and it cannot exceed your taxable compensation for the year.
What are the Roth IRA income limits for 2026?
For single filers and heads of household the limit phases out between $153,000 and $168,000 of modified AGI. For married couples filing jointly it phases out between $242,000 and $252,000. Married filing separately, it phases out between $0 and $10,000 unless you lived apart all year.
Is there a marriage penalty for Roth IRAs?
Yes. The joint phase-out ends at $252,000, which is less than twice the single phase-out's start of $153,000. Two people on $150,000 each can contribute $15,000 between them while single and nothing once married, because their joint MAGI of $300,000 is past the joint limit.
Does a 401(k) contribution lower my MAGI for a Roth IRA?
Yes. Traditional 401(k), 403(b) and 457 deferrals come out of your wages before they reach AGI, so they lower modified AGI too. A single filer on $175,000 cannot contribute to a Roth IRA, and the same filer deferring $24,500 can contribute the full $7,500.
How is a reduced Roth IRA contribution calculated?
The limit falls in a straight line across the phase-out range, which is $15,000 wide for single filers and $10,000 for joint filers. The IRS worksheet rounds the result up to the next $10 and raises anything between $0 and $200 to $200. A single filer with MAGI of $160,000 can contribute $4,000.
What is the deadline for 2026 Roth IRA contributions?
The due date of your 2026 return, normally 15 April 2027, not including extensions. Room you leave unused by then is gone, because IRA room does not carry forward to later years.
What if my income is too high for a Roth IRA?
A backdoor Roth: contribute to a traditional IRA without deducting it, which has no income limit, then convert it to a Roth, which has had no income limit since 2010. If you hold other pre-tax IRA money, the pro-rata rule on Form 8606 makes part of the conversion taxable.
What happens if I contribute too much to a Roth IRA?
The excess is taxed at 6% for every year it stays in the account. Withdrawing it, with any earnings on it, by the due date of the return including extensions avoids the tax.
Researching and writing about Canadian personal finance since 2026.
Last reviewed October 2026 · How we research
“Roth IRA Income Limits 2026: The $15,000 Marriage Cliff.” Vault Nerd, https://www.vaultnerd.com/learn/roth-ira-income-limits, updated October 2026.
- IRS Notice 2025-67: 2026 IRA limit of $7,500, catch-up of $1,100, and Roth phase-out ranges
- IRS Publication 590-A, Worksheet 2-2, for the reduced contribution calculation and its rounding
- Internal Revenue Code sections 408A(c)(3) and 4973
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