Roth IRA Contribution Calculator
Find your 2026 Roth IRA allowance after the income phase-out, with the IRS worksheet rounding.
What it does
A Roth IRA accepts after-tax money, so the appeal is quiet but large: qualified withdrawals come out tax free, and the account has no required distributions during the owner's lifetime. The catch is an income test. Above a set modified adjusted gross income, the allowed contribution shrinks and then disappears.
This calculator applies the 2026 numbers. The base limit is $7,500, with a $1,100 catch-up for anyone who turns 50 by the end of the year, for a total of $8,600. Contributions also cannot exceed the taxable compensation earned during the year, so a student with $3,000 of wages cannot use the full limit.
The phase-out works as a straight line. Single filers and heads of household lose eligibility between $153,000 and $168,000 of MAGI. Married couples filing jointly use $242,000 to $252,000. Married filing separately has the harshest rule: any MAGI above zero starts the phase-out, and the allowance reaches zero at $10,000.
The IRS does not simply multiply the limit by the remaining fraction. Worksheet 2-2 in Publication 590-A asks for the phase-out percentage rounded to three decimals, then the reduced limit rounded up to the nearest $10. If the result falls below $200 but the income is still inside the band, $200 is allowed. That floor matters near the top of the range.
The calculator also subtracts other IRA contributions for the year, because the limit is shared between traditional and Roth accounts. Someone who already put $3,000 into a traditional IRA has only the remainder available for Roth use, even when the income test alone would allow more. Treat the result as a planning figure: the MAGI definition adds back certain deductions and foreign income exclusions, so the number on your return can differ from the salary you expect.
How to use
- Pick the filing status you will use on the return for the contribution year.
- Say whether you will be 50 or older by December 31 of that year.
- Enter modified adjusted gross income, not gross salary.
- Enter taxable compensation, which is what allows a contribution in the first place.
- Enter any traditional or other IRA contributions already made for the same year.
- Read the allowed Roth amount, the shared limit, and the amount removed by the phase-out.
Formula
- limit
- Combined IRA limit for the year: $7,500, or $8,600 at age 50 or older in 2026.
- p
- Phase-out fraction, (MAGI - lower bound) / (upper bound - lower bound), rounded to three decimals and capped at 1.
- compensation
- Taxable compensation for the year, in dollars. The contribution cannot exceed it.
- other IRA
- Traditional or other IRA contributions already made for the same year, in dollars.
The $200 floor applies only inside the phase-out band. At or above the upper MAGI bound the allowance is zero, and the floor does not rescue it. A married filing separately filer with any MAGI above zero uses the $0 to $10,000 band, so the floor can matter there at very low income. Rounding up to the next $10 follows the IRS worksheet, not ordinary rounding.
Worked example
Example: single filer, age 52, MAGI $160,000, compensation $100,000
Single filer, age 50 or older, MAGI $160,000, taxable compensation $100,000, no other IRA contributions.
- The age 50 limit for 2026 is $8,600. Compensation of $100,000 is higher, so the shared limit stays at $8,600.00.
- MAGI $160,000 is inside the single band of $153,000 to $168,000.
- The phase-out fraction is ($160,000 - $153,000) / ($168,000 - $153,000) = 7,000 / 15,000 = 0.4667, which the worksheet rounds to 0.467.
- The remaining share is 1 - 0.467 = 0.533, and $8,600 x 0.533 = $4,583.80.
- Rounding up to the next $10 gives $4,590.00.
- No other IRA contributions were made, so the full $4,590.00 is available for the Roth IRA.
- The phase-out removed $8,600.00 - $4,590.00 = $4,010.00.
Reference table
| Filing status | Full contribution up to | No contribution at | Band width |
|---|---|---|---|
| Single or head of household | $153,000 | $168,000 | $15,000 |
| Married filing jointly | $242,000 | $252,000 | $10,000 |
| Married filing separately | $0 | $10,000 | $10,000 |
Limits
- Uses 2026 limits and phase-out ranges; other years need their own published figures.
- MAGI here is a single number. The tax definition adds back items such as the foreign earned income exclusion and certain deductions.
- Does not model the saver's credit, state rules, or employer plan limits.
- Assumes the contribution is made for the year in question and before the filing deadline.
Common mistakes
- Using gross salary instead of modified adjusted gross income.
- Forgetting that traditional and Roth IRA contributions share one limit.
- Contributing the full amount when compensation is below the limit.
- Rounding the phase-out fraction normally instead of to three decimals and then up to the next $10.
- Assuming the $200 floor applies above the top of the income band.
Try it yourself
Quick checks. Answers sit tucked under each question.
Single filer under 50, MAGI $150,000, compensation $60,000, no other IRA money?
The allowance is $7,500.00, the amount removed is $0.00, and the band reads Full amount up to $153,000.00.
Married filing jointly, age 55, MAGI $247,000, compensation $50,000, already put $10,000 in a traditional IRA?
The shared limit is $8,600.00. The phase-out leaves $4,300.00 before other contributions, but the $10,000 already used exceeds the limit, so the Roth allowance is $0.00 and $4,300.00 is shown as removed.
Married filing separately, age 50, MAGI $5,000, compensation $20,000, no other IRA money?
The allowance is $4,300.00, the amount removed is $4,300.00, and the band reads Partial between $0 and $10,000.
Questions
What is the 2026 Roth IRA limit?
It is $7,500 under age 50 and $8,600 from age 50, shared with any traditional IRA contributions for the same year.
Does the phase-out use gross income?
No. It uses modified adjusted gross income, which starts with adjusted gross income and adds back certain items such as foreign earned income excluded from tax.
Why is my allowance rounded to a multiple of $10?
Publication 590-A Worksheet 2-2 rounds the reduced limit up to the next $10 after applying the three-decimal phase-out fraction.
What happens above the upper income limit?
The allowance is zero. A backdoor Roth strategy, meaning a nondeductible traditional IRA contribution followed by a conversion, is a separate move with its own tax rules.
Can I contribute if I have no wages?
Generally no. The contribution cannot exceed taxable compensation, though a spouse with earned income can support a contribution for a nonworking spouse in some cases.
Is the deadline the tax filing date?
Contributions for a year can be made until the tax filing deadline for that year, usually April 15 of the following year.
Sources
- IRS Publication 590-A: contributions to individual retirement arrangements
- IRS newsroom: 2026 IRA limit rises to $7,500
- IRS: retirement topics, IRA contribution limits