Income limit for Roth IRA

[TWJ4899]

My wife and I are filing jointly, is there a income limit on Roth IRA contribution?

[MinhT1]

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.

[DoninGA]

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.

[TWJ4899]

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 ?