How Roth IRA Income Limits Work and What They Mean for Your Contributions
The income limits that apply to your Roth IRA depend on your filing status and change each year
The IRS sets Modified Adjusted Gross Income (MAGI) limits that determine whether you can contribute the full amount to a Roth IRA, a reduced amount, or nothing at all in a given tax year. These limits are different for single filers, married filing jointly, and married filing separately. The limits increase annually to account for inflation, so the exact dollar amounts you need to know are the ones for the year you are contributing.
Your MAGI is not the same as your gross income—it includes certain deductions added back in, like student loan interest and self-employment tax. For most people, MAGI is close to the adjusted gross income (AGI) shown on your tax return, but you should check IRS Publication 590-A if you have rental income, foreign earned income, or other less common sources.
If your MAGI falls below the lower limit for your filing status, you can contribute the full annual amount. If it falls between the lower and upper limit, you can contribute a reduced amount. If it exceeds the upper limit, you cannot contribute directly to a Roth IRA that year, though other options exist.
Key Takeaways
- Roth IRA income limits are based on Modified Adjusted Gross Income (MAGI) and vary by filing status—single, married filing jointly, and married filing separately have different thresholds.
- The IRS raises the income limits each year for inflation, so you must check the current year's limits rather than relying on previous years' numbers.
- If your MAGI exceeds the upper limit, you cannot contribute directly to a Roth IRA, but you may be able to use a backdoor Roth conversion instead.
- The contribution limit itself (the amount you can put in) is separate from the income limit—you must meet both the income requirement and have earned income to contribute.
2024 and 2025 Roth IRA income limits by filing status
For the 2024 tax year, the income limits are:
| Filing Status | Full Contribution Range | Partial Contribution Range | No Contribution Allowed |
|---|---|---|---|
| Single | MAGI under $146,000 | $146,000 to $161,000 | $161,000 and above |
| Married Filing Jointly | MAGI under $230,000 | $230,000 to $240,000 | $240,000 and above |
| Married Filing Separately | MAGI under $0 | $0 to $10,000 | $10,000 and above |
For the 2025 tax year, the limits increase to:
| Filing Status | Full Contribution Range | Partial Contribution Range | No Contribution Allowed |
|---|---|---|---|
| Single | MAGI under $151,000 | $151,000 to $166,000 | $166,000 and above |
| Married Filing Jointly | MAGI under $236,000 | $236,000 to $246,000 | $246,000 and above |
| Married Filing Separately | MAGI under $0 | $0 to $10,000 | $10,000 and above |
Married filing separately filers face the steepest limits because the IRS treats this filing status as higher-income for retirement savings purposes. If you are married and file separately, you may want to discuss filing status with a tax professional before the year ends.
How to calculate your MAGI for Roth IRA purposes
Start with your Adjusted Gross Income (AGI) from your tax return. Then add back certain deductions that the IRS requires you to include for Roth IRA limit calculations. The most common additions are foreign earned income exclusion, foreign housing exclusion or deduction, and exclusion of income from Puerto Rico bona fide residents.
For most people with W-2 wages, investment income, and no foreign income sources, your MAGI will be the same as your AGI. If you have self-employment income, you calculate AGI after the self-employment tax deduction, and that is the figure you use. The IRS Publication 590-A lists all the adjustments that apply to Roth IRA MAGI calculations.
If you are unsure whether a particular income source affects your MAGI, the safest approach is to use your AGI from your prior year's tax return as a rough estimate, then verify with a tax professional or the IRS publication before you contribute.
What happens if your income exceeds the limit
If your MAGI falls in the partial contribution range, you calculate a reduced contribution limit using a worksheet in IRS Publication 590-A. The reduction is proportional—if you are halfway through the phase-out range, you can contribute roughly half the annual limit. If you are at the top of the range, you cannot contribute at all.
If your MAGI exceeds the upper limit entirely, you have two main options. The first is to use a backdoor Roth conversion, which involves contributing to a traditional IRA (which has no income limit) and then converting it to a Roth IRA. This strategy works if you have no other pre-tax IRA balances, because the IRS applies a pro-rata rule that can create unexpected tax liability if you do.
The second option is to contribute to a traditional IRA instead, which has no income limit on contributions themselves, though the deductibility of those contributions phases out at higher incomes. You would not get the tax-free growth of a Roth, but you would still be saving in a tax-advantaged account.
Income limits for spousal Roth IRA contributions
If you are married and file jointly, your spouse can have a Roth IRA based on your household income, even if your spouse has little or no earned income of their own. The income limits for a spousal Roth IRA are the same as for married filing jointly filers—the limits apply to your combined household MAGI, not to each spouse individually.
Your spouse must have a Roth IRA in their own name, and you must have earned income at least equal to the total contributions you and your spouse make that year. For example, if you earn $100,000 and your spouse earns $5,000, you can contribute up to $100,000 combined to both Roth IRAs (subject to the annual per-person contribution limit and the income limits).
When income limits do not apply
Income limits do not apply to conversions from traditional IRAs, SEP IRAs, or SIMPLE IRAs to Roth IRAs. Anyone can convert, regardless of income. You will owe income tax on the pre-tax portion of what you convert, but there is no income ceiling that prevents you from doing it.
Income limits also do not apply to contributions you make to a Roth IRA if you have already reached the age when you must stop making contributions. Once you turn 73, you cannot make new contributions to a traditional IRA, but you can still make Roth IRA contributions if your income is below the limit and you have earned income.
Inherited Roth IRAs have no income limits on withdrawals, though they do have required distribution rules that depend on when you inherited the account and your relationship to the original owner.
Frequently Asked Questions
Does my employer 401(k) income count toward the Roth IRA income limit?
Yes. Your MAGI for Roth IRA purposes includes income from your 401(k), 403(b), or other employer retirement plan. It also includes any contributions your employer made on your behalf. The fact that you are saving in a 401(k) does not reduce the income that counts toward your Roth IRA limit.
What if my income is right at the edge of the phase-out range?
If your MAGI is exactly at the lower limit, you can contribute the full amount. If it is exactly at the upper limit, you cannot contribute at all. If it falls between them, use the worksheet in IRS Publication 590-A or ask a tax professional to calculate your reduced limit. Even a small difference in income can change your contribution amount.
Can I contribute to a Roth IRA if I have no earned income?
No. You must have earned income (wages, self-employment income, or taxable alimony) at least equal to the amount you contribute. If you are married, your spouse's earned income can count if you file jointly. Passive income like dividends, interest, or rental income does not count as earned income for this purpose.
Do I need to report my income to open a Roth IRA?
No. Your Roth IRA custodian (the bank or brokerage holding the account) does not verify your income when you open the account or make contributions. You are responsible for ensuring your income is below the limit. The IRS may ask for documentation if you are audited, so keep your tax returns and MAGI calculations.
If I exceed the income limit, can I contribute to a traditional IRA instead?
Yes. Traditional IRAs have no income limit on contributions. However, if your income is high and you have an employer retirement plan, the deduction for your traditional IRA contribution may be limited or eliminated. Check the income limits for traditional IRA deductions before you contribute.