2026 IRA and Roth IRA AGI Limits — What the IRS Says You Need to Know
- Pathfinding Consultants
- Apr 2
- 4 min read
Each year, the IRS adjusts the income limits that determine whether you can contribute to a Traditional IRA (and deduct it), or contribute to a Roth IRA at all. For 2026, the IRS has updated these limits, and understanding where you fall relative to the phase-out ranges is an important first step in retirement planning.
The information below is drawn directly from the IRS announcement IR-2025-111, published November 13, 2025. All figures are official IRS numbers for tax year 2026.
2026 IRA Contribution Limit
The annual contribution limit for Individual Retirement Arrangements (IRAs) has increased for 2026:
 | 2025 Limit | 2026 Limit |
Standard IRA Contribution Limit | $7,000 | $7,500 |
IRA Catch-Up Contribution (Age 50+) | $1,000 | $1,100 |
Total Contribution Limit (Age 50+) | $8,000 | $8,600 |
Source: IRS IR-2025-111 (irs.gov)
2026 Traditional IRA — Deductibility AGI Phase-Out Ranges
If you or your spouse is covered by a workplace retirement plan (such as a 401(k)), your ability to deduct Traditional IRA contributions may be reduced or eliminated based on your Modified Adjusted Gross Income (MAGI). Here are the 2026 phase-out ranges according to the IRS:
Filing Status | Phase-Out Begins | Phase-Out Ends | Fully Phased Out Above |
Single / Head of Household (covered by workplace plan) | $81,000 | $91,000 | $91,000 |
Married Filing Jointly (contributing spouse covered) | $129,000 | $149,000 | $149,000 |
Married Filing Jointly (contributing spouse NOT covered, other spouse IS covered) | $242,000 | $252,000 | $252,000 |
Married Filing Separately (covered by workplace plan) | $0 | $10,000 | $10,000 |
 If your income falls within the phase-out range, your deduction is gradually reduced. If your income exceeds the top of the range, the Traditional IRA contribution is no longer deductible — though you can still make a non-deductible Traditional IRA contribution.
Source: IRS IR-2025-111 (irs.gov)
2026 Roth IRA — Contribution AGI Phase-Out Ranges
Roth IRA contributions are made with after-tax dollars and do not require income coverage from a workplace plan to participate — but your income must fall within the following IRS phase-out ranges to contribute:
Filing Status | Phase-Out Begins | Phase-Out Ends | Cannot Contribute Above |
Single / Head of Household | $153,000 | $168,000 | $168,000 |
Married Filing Jointly | $242,000 | $252,000 | $252,000 |
Married Filing Separately | $0 | $10,000 | $10,000 |
 If your MAGI is below the phase-out start, you may contribute the full $7,500. If it falls within the range, your contribution limit is reduced. Above the top of the range, direct Roth IRA contributions are not allowed.
Source: IRS IR-2025-111 (irs.gov)
2026 401(k) Contribution Limits (For Reference)
The IRS also updated 401(k) limits for 2026:
Plan Type | 2025 Limit | 2026 Limit |
401(k) / 403(b) / 457 / TSP Standard Limit | $23,500 | $24,500 |
Catch-Up Contribution (Age 50–59, 64+) | $7,500 | $8,000 |
Enhanced Catch-Up (Age 60–63, per SECURE 2.0) | $11,250 | $11,250 |
Total (Age 50+ standard catch-up) | $31,000 | $32,500 |
Source: IRS IR-2025-111 (irs.gov)
What Do These Changes Mean for Your Planning?
Whether you are close to a phase-out threshold, deciding between a Traditional and Roth IRA, or looking at how your retirement contributions interact with your overall tax picture — these are exactly the kinds of questions that benefit from a conversation with a licensed tax advisor.
At Pathfinding Consultants, our tax practice works with individuals, families, and small business owners in Orange County to help them understand how IRS changes like these fit into their broader tax planning. We do not offer generic advice — we look at your specific situation and help you make informed decisions with your tax advisor guiding every step.
This post summarizes IRS-published information for general reference only. It is not tax advice. IRS rules are subject to change. Please work with a qualified tax professional at Pathfinding Consultants or another licensed tax advisor before making any IRA or retirement contribution decisions.
Frequently Asked Questions
Q: Where do the 2026 IRA limits come from?
A: All figures in this post are sourced directly from the IRS announcement IR-2025-111, published November 13, 2025, available at irs.gov.
Q: What is MAGI and how does it relate to IRA eligibility?
A: Modified Adjusted Gross Income (MAGI) is a calculation used by the IRS to determine eligibility for various tax benefits, including IRA deductions and Roth IRA contributions. A tax advisor at Pathfinding Consultants can help you calculate yours accurately.
Q: Can I contribute to both a Traditional IRA and a Roth IRA in 2026?
A: You can contribute to both, but the combined total across all your IRAs cannot exceed the annual limit ($7,500 for 2026, or $8,600 if age 50+). Talk to your tax advisor at Pathfinding Consultants to understand what makes sense for your situation.
Q: What happens if my income is above the Roth IRA limit?
A: If your income exceeds the Roth IRA phase-out range, a direct Roth contribution is not allowed. There are other strategies that some taxpayers explore — consult a licensed tax advisor at Pathfinding Consultants to discuss what applies to your situation.
Q: Are these limits the same in all states?
A: The federal IRA contribution and AGI limits are the same across all states. However, state tax treatment of IRA contributions and distributions may differ. A California-based tax advisor at Pathfinding Consultants can help you understand both federal and California state implications.
