The IRS limits tax-deductible contributions to a traditional IRA, and contributions of any kind to a Roth IRA based on income (see tables below). That being said, high earners have the potential to still access the tax benefits of a Roth IRA by way of a “backdoor” Roth. The strategy may be subject to the IRS’s pro-rata rule, so we recommend working with both a financial advisor and tax advisor before utilizing it.
Related: How much can I contribute to an IRA and what is the deadline?
2026 traditional IRA income limits
| If you're covered by a retirement plan at work | If you're NOT covered by a retirement plan at work | |
| Modified Adjusted Gross Income (MAGI) | ||
| Full tax deduction | $0-$81,000
|
Any amount
|
$0-$129,000
|
$0-$242,000
|
|
| Partial tax deduction | $81,001-$90,999
|
$242,001-$251,999
|
$129,001-$148,999
|
$0-$9,999
|
|
$0-$9,999
|
||
| No tax deduction* | $91,000 and up
|
$252,000 and up
|
$149,000 and up
|
$10,000 and up
|
|
$10,000 and up
|
||
*Anyone is eligible to make non-deductible contributions to a traditional IRA
Source: IRS
2026 Roth IRA income limits
| Modified Adjusted Gross Income (MAGI) | |
| Full contribution | $0-$153,000
|
$0-$241,999
|
|
| Partial contribution | $153,001-$167,999
|
$242,000-$251,999
|
|
$0-$9,999
|
|
| No contribution | $168,000 and up
|
$252,000 and up
|
|
$10,000 and up
|
Source: IRS