Income limit for Roth IRA

For 2025, for couples filing jointly, Roth IRA contributions are allowed up the maximum limit of $7,000 (plus $1,000 catch up if aged 50 or older) for MAGI up to $236,000.

Between $236,000 and $246,000, they are progressively phased out.

No contribution is allowed for MAGI of $246,000 or over.

See this IRS publication, page 39.

For 2026, the total contributions you make each year to all of your traditional IRAs and Roth IRAs can’t be more than:

• $7,500 ($8,600 if you’re age 50 or older), or
• If less, your taxable compensation for the year

   

2026 Roth IRA Income Eligibility (MAGI Phase-Out Ranges)
If your income is within these ranges, your maximum contribution is reduced (phased out):

• Single/Head of Household: Phase-out range begins at $153,000 and ends at $168,000. You cannot contribute directly if MAGI is $168,000.
• Married Filing Jointly: Phase-out range begins at $242,000 and ends at $252,000. You cannot contribute directly if MAGI is $252,000.

   

What if one of the two spouse does not have a 401(K) plan and the total income is above the phase-out limit ?   

Can that spouse contributes to a Traditional IRA ?  If so, can it be deducted on tax return ?