Direct Roth IRA contributions phase out over an income range that differs by filing status — above the top of that range, no direct contribution is allowed.
How it works
Below the phase-out floor, the full contribution limit applies. Within the phase-out range, the limit is reduced proportionally based on where MAGI falls, then rounded up to the next $10 (with a $200 minimum if any amount remains allowed). Above the ceiling, no direct contribution is permitted.
What this does not include
Above the income ceiling, direct contributions aren’t allowed, but the backdoor Roth strategy (a nondeductible traditional IRA contribution converted to Roth) remains available regardless of income — covered by this site’s separate backdoor Roth IRA calculator, including its own pro-rata rule complication.
How to use this calculator
- Enter your filing status, MAGI, and whether you’re 50 or older.
Frequently asked questions
What is MAGI for Roth IRA purposes?
Modified adjusted gross income — generally your adjusted gross income with certain deductions added back, used specifically to determine Roth IRA eligibility rather than your regular taxable income.
What happens if I contribute more than I’m allowed?
An excess contribution is subject to a 6% excise tax per year until corrected — withdrawing the excess (and any earnings on it) before the tax filing deadline avoids that penalty.
Do these limits change every year?
Yes — both the contribution limit and the phase-out ranges are adjusted annually for inflation by the IRS, so figures should be checked against the current tax year rather than assumed to carry over.
