Roth IRA Phase-Out Calculator
Higher-income earners face reduced or eliminated Roth IRA contribution limits under IRS rules. The phase-out is calculated based on your Modified Adjusted Gross Income (MAGI) and your filing status. Within the phase-out range, your allowable contribution is reduced proportionally. Enter your MAGI, filing status, and age to see exactly how much you can contribute to a Roth IRA for 2025. If your MAGI exceeds the upper limit for your filing status, direct Roth IRA contributions are not permitted, though a backdoor Roth conversion may still be an option.
Roth IRA phase-out formula (2025)
Full limit = $7,000 (age < 50) or $8,000 (age >= 50)
Reduction factor = (MAGI - phase-out start) / phase-out range
Reduced limit = full limit * (1 - reduction factor), rounded up to nearest $10
Minimum = $200 if MAGI is below upper limit; $0 if at or above upper limit
2025 phase-out ranges: Single/HOH: $150,000 to $165,000 ($15,000 range). MFJ: $236,000 to $246,000 ($10,000 range). MFS with any income: $0 to $10,000 ($10,000 range).
Roth IRA income limits explained
- If your MAGI is below the phase-out start, you can make the full Roth IRA contribution.
- Within the phase-out range, your limit decreases proportionally. The IRS requires rounding the reduced limit up to the nearest $10.
- A minimum of $200 is allowed until MAGI reaches the upper limit of the phase-out range.
- Married filing separately who lived with their spouse at any point during the year have a $0 to $10,000 phase-out, effectively eliminating most contributions.
- These limits apply only to direct Roth IRA contributions, not to Roth 401(k) contributions or Roth conversions, which have no income limits.
Frequently asked questions
What is the 2025 Roth IRA income phase-out range for single filers?
For 2025, single filers and heads of household can make a full Roth IRA contribution if their MAGI is below $150,000. The contribution is reduced proportionally for MAGI between $150,000 and $165,000, and eliminated above $165,000.
What is the 2025 phase-out range for married filing jointly?
Married couples filing jointly have a phase-out range of $236,000 to $246,000 for 2025. Below $236,000, the full contribution is allowed. Above $246,000, no Roth IRA contribution is permitted.
What is MAGI for Roth IRA purposes?
Modified Adjusted Gross Income (MAGI) for Roth IRA purposes starts with your AGI and adds back certain deductions such as student loan interest, IRA deductions, and tuition deductions. For most people, MAGI equals AGI, but consult IRS Publication 590-A Worksheet 2-1 for the exact calculation.
Can I still contribute to a Roth IRA if my income is above the limit?
You cannot contribute directly. However, you may use the backdoor Roth IRA strategy: make a non-deductible Traditional IRA contribution and then convert it to a Roth IRA. Tax implications depend on existing pre-tax IRA balances (the pro-rata rule applies).
How is the reduced contribution calculated?
The reduced limit = (full limit) * (1 - (MAGI - phase-out start) / phase-out range). The result is rounded up to the nearest $10. A minimum contribution of $200 is allowed as long as MAGI has not reached the upper limit. Above the upper limit, no contribution is permitted.
Official sources
- IRS Publication 590-A: Contributions to Individual Retirement Arrangements (IRAs)
- IRS: Roth IRA Contributions for 2025
Reviewed by the CalculatorHub team, edited by James Graham, 15 June 2026. See our methodology.