The 2026 IRA limit is shared, not account-by-account
For 2026, the regular contribution limit across a person’s Traditional and Roth IRAs is $7,500. A person who is age 50 or older by the end of 2026 can use a $1,100 catch-up, producing an $8,600 combined limit. Opening several IRAs does not multiply that annual amount.
The dollar limit is only the first ceiling. Regular contributions also cannot exceed the IRA-eligible compensation available to the person under the applicable rules. The IRS 2026 retirement limit announcement confirms the dollar and catch-up amounts.
Roth modified AGI can reduce the Roth portion
For single and head-of-household filers, the 2026 Roth IRA phase-out runs from $153,000 through $168,000 of modified AGI. For married filing jointly and qualifying surviving spouse returns, it runs from $242,000 through $252,000. A married person filing separately who lived with a spouse at any time during 2026 uses the much narrower $0 through $10,000 range.
A married-separate filer who lived apart from the spouse for the entire year uses the single-filer Roth range. At or below the lower boundary, income does not reduce the regular Roth limit. At or above the upper boundary, the regular Roth contribution limit is zero. Between the boundaries, the calculator follows the IRS phase-out worksheet and rounds the reduced amount up to the next $10, including the worksheet’s $200 minimum when a positive phased-out amount remains.
Modified AGI is not always the AGI shown on a draft return
Roth IRA modified AGI begins with an adjusted-gross-income calculation but can require removing or adding back specific items. A Roth conversion is excluded when figuring Roth contribution modified AGI, while deductions or exclusions involving Traditional IRAs, student loan interest, foreign earned income, foreign housing, savings bonds, and employer adoption benefits can change the worksheet.
Use tax software or the current IRS Publication 590-A Roth IRA modified AGI worksheet. If the modified AGI is unresolved, a precise-looking calculator result is not reliable; that is why the form asks for the completed Roth-specific amount instead of relabeling ordinary household income.
Compensation can be a lower limit than income
IRA compensation generally comes from working, such as wages, salaries, commissions, tips, bonuses, and net earnings from self-employment after applicable adjustments. Certain taxable alimony under older instruments, nontaxable combat pay, and qualifying graduate or postdoctoral payments can also count. Pension income, interest, dividends, rental income, and most investment gains generally do not become IRA compensation merely because they are taxable.
A jointly filing spouse with little or no personal compensation may sometimes use the spousal IRA rules, but the couple’s combined compensation and both spouses’ IRA contributions must be coordinated. This calculator expects that available compensation amount to have been resolved before entry and calculates only one person at a time.
Traditional and Roth contributions consume the same annual room
Suppose a person under age 50 has enough compensation and income does not reduce Roth eligibility. If $2,000 is already assigned to a Traditional IRA for 2026, no more than $5,500 of the $7,500 shared annual limit remains for regular Roth contributions. Employer-plan deferrals such as a 401(k) contribution do not consume this IRA limit.
Income can impose an additional Roth-only ceiling. If the phase-out worksheet limits total Roth contributions to $3,750, an existing $1,000 regular Roth contribution leaves $2,750 of additional Roth room even when more shared IRA room remains. The result displays the shared limit, income-reduced Roth ceiling, existing allocations, and additional room separately.
Conversions, rollovers, and special payments answer another question
A Roth conversion is not a regular annual Roth IRA contribution and is not governed by this contribution-income phase-out. Ordinary qualified rollovers also follow different rules. A 529-to-Roth IRA rollover can count against the annual IRA limit while also requiring a direct transfer, a long-held 529 account, a lifetime ceiling, compensation, and other conditions.
Contribution eligibility does not by itself establish a tax credit. Use the 2026 Saver’s Credit Calculator to apply its much lower AGI bands, contributor eligibility tests, $2,000 per-person formula cap, and recent-distribution reductions. A regular Roth IRA contribution can qualify for that credit, while a rollover or conversion does not create a Saver’s Credit contribution base.
Qualified reservist repayments, carryforward of a prior excess, recharacterizations, returned contributions, and certain divorce or inherited-account situations can also change what should be reported or corrected. Choose the special path and use current IRS instructions rather than forcing those amounts into the regular cash-contribution calculation.
Check contributions before the filing deadline
Regular IRA contributions for a tax year can generally be made through the due date of that year’s return, not including extensions, and the custodian must receive the correct year designation. A 6% excise tax can apply to excess contributions that remain in an IRA. Tax return extensions do not create extra regular contribution room.
This tool estimates eligibility and remaining room; it does not execute or label a custodian transaction. Confirm the tax year, contribution type, account owner, modified AGI, compensation, and every IRA contribution before relying on the result. Use the Roth vs. Traditional 401(k) calculator for a separate workplace-plan tax-treatment scenario and the retirement savings calculator for a long-range funding scenario.
This calculator provides general educational arithmetic for a standard 2026 U.S. Roth IRA contribution. It is not tax, legal, investment, retirement, or financial advice and does not determine filing status, modified AGI, compensation, spousal IRA allocation, deduction eligibility, rollover or conversion treatment, 529 rollover eligibility, excess correction, contribution timing, or custodian reporting. IRS guidance and personal facts control.