Roth IRA MAGI Phaseout Calculator 2026 — Contribution Limit by Income
Calculate your exact 2026 Roth IRA contribution limit based on your MAGI and filing status. Covers single ($150K–$165K), MFJ ($236K–$246K), and MFS ($0–$10K) phaseouts.
$
Modified Adjusted Gross Income for Roth purposes Age 50+ unlocks $1,000 catch-up contribution
$0
Max Roth IRA Contribution Allowed
$7,000
Full Contribution Limit
$0
Reduction from Full Limit
0%
% of Full Limit Allowed
Calculating...
Phaseout Calculation Detail
How This Phaseout Calculator Works
The IRS reduces your Roth IRA contribution proportionally as your MAGI falls within the phaseout range. The reduction is based on how far into the phaseout range your MAGI falls.
The Formula
Full Limit = $7,000 (or $8,000 if age 50+)
Phaseout Range = Upper Limit − Lower Limit
Reduction = Full Limit × (MAGI − Lower Limit) / Phaseout Range
Allowed = MAX($0, Full Limit − Reduction), rounded to nearest $10
Minimum: if calculated amount is $1–$199, use $200 instead
Phaseout Range = Upper Limit − Lower Limit
Reduction = Full Limit × (MAGI − Lower Limit) / Phaseout Range
Allowed = MAX($0, Full Limit − Reduction), rounded to nearest $10
Minimum: if calculated amount is $1–$199, use $200 instead
Example
Single filer, age 40, MAGI = $158,500 (2026):
Full limit: $7,000
Phaseout range: $165,000 − $150,000 = $15,000
How far in: $158,500 − $150,000 = $8,500
Reduction: $7,000 × ($8,500 / $15,000) = $7,000 × 0.5667 = $3,967
Allowed: $7,000 − $3,967 = $3,033 → rounded to nearest $10 = $3,030
Full limit: $7,000
Phaseout range: $165,000 − $150,000 = $15,000
How far in: $158,500 − $150,000 = $8,500
Reduction: $7,000 × ($8,500 / $15,000) = $7,000 × 0.5667 = $3,967
Allowed: $7,000 − $3,967 = $3,033 → rounded to nearest $10 = $3,030
Extended
Phaseout Scenarios & Backdoor Roth Analysis
See your contribution at multiple MAGI levels plus backdoor Roth recommendation
See how your contribution limit changes across different MAGI levels, and whether the backdoor Roth strategy applies to your situation.
Contribution Allowed at Different MAGI Levels
| MAGI | Contribution Allowed | Reduction | % of Full |
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Frequently Asked Questions
What are the 2026 Roth IRA MAGI phaseout ranges?
For 2026: Single and Head of Household filers phase out between $150,000 and $165,000. Married Filing Jointly phases out between $236,000 and $246,000. Married Filing Separately phases out between $0 and $10,000. Above the upper limit you cannot contribute directly to a Roth IRA.
How is a reduced Roth IRA contribution calculated during phaseout?
The formula is: Reduced Contribution = Maximum Limit × (Upper Phaseout − MAGI) / Phaseout Range, rounded down to the nearest $10. The maximum limit is $7,000 ($8,000 if age 50+). If the result is between $0 and $200, the minimum allowed contribution is $200. Below the lower limit you get the full amount; above the upper limit you get $0.
What is the Roth IRA contribution limit for 2026?
The 2026 limit is $7,000 for those under age 50, and $8,000 for those age 50 or older (the extra $1,000 is the catch-up contribution). This limit applies to all your IRA contributions combined — Roth plus Traditional cannot exceed this total.
What is the backdoor Roth IRA strategy?
If your MAGI exceeds the Roth IRA phaseout limit, you can use the backdoor Roth: (1) make a non-deductible contribution to a Traditional IRA, (2) convert that Traditional IRA to a Roth IRA. This is legal but requires careful attention to the pro-rata rule if you have other pre-tax IRA balances, which could trigger taxable income on the conversion.
Does my employer plan affect Roth IRA eligibility?
No — whether you participate in an employer plan (401k, 403b, etc.) does NOT affect your Roth IRA contribution eligibility. Employer plan participation only affects the deductibility of Traditional IRA contributions. You can contribute to both a Roth IRA and a workplace plan in the same year, subject only to the MAGI income limits.