# 2026 IRA Income Limits Set for Roth and Traditional Accounts
The IRS has released 2026 income thresholds that determine whether you can contribute to Roth IRAs and claim deductions for traditional IRA contributions. Your filing status and Modified Adjusted Gross Income (MAGI) determine your eligibility.
For married couples filing jointly in 2026, Roth IRA contributions phase out between specific income brackets. If you earn above these thresholds, you lose the ability to make direct Roth contributions, though high earners can still use the backdoor Roth strategy (contributing to a traditional IRA then converting to Roth).
Traditional IRA deduction limits also depend on whether you or your spouse has access to a workplace retirement plan like a 401(k). Couples with workplace plans face income phase-outs that determine how much of your IRA contribution you can deduct from your taxes.
Single filers encounter their own income ceilings. Once your MAGI surpasses the phase-out range, you cannot contribute directly to a Roth IRA and may lose the ability to deduct traditional IRA contributions.
High-income earners should note the backdoor Roth remains available regardless of income. This strategy involves contributing to a non-deductible traditional IRA, then immediately converting those funds to a Roth IRA. Pro-rata rules apply if you hold other pre-tax IRA balances, which can create tax complications.
Planning ahead matters if your income approaches these limits. Income fluctuations during the year can affect your eligibility. Some taxpayers benefit from timing deductions or contributions across year boundaries.
If you're self-employed or a business owner, SEP-IRA and Solo 401(k) options operate under different rules and offer higher contribution limits without income