For the 2026 calendar year, your ability to contribute directly to a Roth IRA depends on your tax filing status and your Modified Adjusted Gross Income (MAGI). The IRS adjusts these thresholds annually to account for inflation.
2026 Roth IRA Income Tiers
| Tax Filing Status | For a Full Contribution | For a Reduced (Partial) Contribution | Completely Ineligible |
| Single / Head of Household | Under $153,000 | $153,000 to under $168,000 | $168,000 or more |
| Married Filing Jointly | Under $242,000 | $242,000 to under $252,000 | $252,000 or more |
| Married Filing Separately (if you lived together) | Not eligible for a full limit | $0 to under $10,000 | $10,000 or more |
Total Annual Contribution Limits
If your income falls below the maximum thresholds, the absolute limit on how much you can contribute across all of your traditional and Roth IRAs combined in 2026 is:
- $7,500 if you are under age 50.
- $8,600 if you are age 50 or older (includes a $1,100 catch-up contribution).
Note: You must have earned compensation (like a W-2 salary or self-employment income) that is equal to or greater than the amount you contribute. If you earn $5,000 in 2026, your maximum contribution is capped at $5,000.
What if your income is too high?
If your MAGI puts you in the “Completely Ineligible” category, you are legally barred from making a direct contribution to a Roth IRA. However, you can still look into a Backdoor Roth IRA. This legal workaround involves contributing to a Traditional IRA (which has no income limits for making non-deductible contributions) and immediately converting those funds into a Roth IRA.