U.S. · Traditional IRA
Traditional IRA deduction phaseout 2026 calculator.
Work out how much of a 2026 traditional IRA contribution you can deduct, based on workplace coverage, filing status and modified AGI.
Your numbers
Result
Anyone with earned income can put money in a traditional IRA. Whether the contribution is deductible depends on two facts: whether you, or your spouse, are covered by a retirement plan at work, and where your modified AGI falls against the 2026 phase-out range. This calculator applies the Publication 590-A worksheet to those facts and tells you how much becomes a deduction and how much becomes basis you must track on Form 8606.
How the deduction is calculated
If neither you nor your spouse is covered at work, the deduction is not limited by income. If you are covered, the 2026 ranges from IRS Notice 2025-67 apply: single and head of household $81,000 to $91,000; married filing jointly with the contributor covered $129,000 to $149,000; married filing jointly with only the spouse covered $242,000 to $252,000; and married filing separately $0 to $10,000. Below the start of the range the full contribution is deductible, and at or above the top none is.
Inside the range, Worksheet 2 in Publication 590-A subtracts your MAGI from the top of the range and multiplies by a percentage. The percentage is your limit divided by the width of the range. The 2025 edition prints 70% and 80% for a $10,000 range and 35% and 40% for a $20,000 range, which are $7,000 and $8,000 over those widths. For 2026 the same method gives 75% and 86% for a $10,000 range and 37.5% and 43% for a $20,000 range, because the limits are $7,500 and $8,600. The result is rounded up to the next $10, and if it is above zero but below $200 it becomes $200. The deduction is the smallest of that figure, your compensation and your contribution.
Any contribution you make that you cannot deduct is a nondeductible contribution. You report it on Form 8606 so it becomes basis and is not taxed again when you withdraw it.
Worked examples (hypothetical figures, real rules)
Single, covered, MAGI $86,000. The top of the range is $91,000, so $5,000 remains. At 75% that is $3,750. Of a $7,500 contribution, $3,750 is nondeductible.
Married filing jointly, you are covered and 50 or older, MAGI $140,000. $149,000 minus $140,000 is $9,000. The limit is $8,600 over a $20,000 range, which is 43%, giving $3,870. That is $3,870 deductible and $4,730 nondeductible.
Only your spouse is covered, MAGI $247,000. The range is $242,000 to $252,000, so $5,000 remains and the 75% rate gives $3,750.
Check against the IRS example. Publication 590-A (2025) works an example for a joint filer who is covered, age 50 or older, with a MAGI of $128,200, a top of range of $146,000 and compensation of $118,000. The IRS gets $7,120. This tool, run with the 2025 numbers, gives $7,120.
Mistakes people make
- Assuming a workplace plan blocks the deduction. It only phases it out above the start of the range.
- Counting your spouse's coverage against you at the lower range. If you are not covered, the higher $242,000 to $252,000 range applies.
- Using wages instead of MAGI. The worksheet has its own MAGI, which differs from the one for Roth contributions.
- Not filing Form 8606. Without it, nondeductible contributions can be taxed again at withdrawal.
Who this is for, and what it does not cover
It suits anyone choosing between deducting, not deducting or switching to a Roth contribution. It does not decide whether you are an active participant (your Form W-2 box 13 shows that for most jobs), compute your MAGI from a tax return, or model the Saver's Credit. The 2026 worksheet percentages are derived from the 2025 method and the 2026 limits because Publication 590-A for 2026 had not been issued when this page was checked.
FAQ
What are the traditional IRA deduction limits for 2026?
If you are covered by a workplace plan, the deduction phases out at $81,000 to $91,000 for single and head of household filers and $129,000 to $149,000 for joint filers. If you are not covered but your spouse is, it is $242,000 to $252,000. For married filing separately it is $0 to $10,000.
What is the 2026 traditional IRA contribution limit?
$7,500, or $8,600 if you are 50 or older by the end of 2026. The deduction cannot exceed your taxable compensation.
Can I deduct my IRA if I have a 401(k) at work?
Yes, if your modified AGI is at or below the start of your range. Above it the deduction shrinks, and at the top of the range it is zero.
What if my spouse is covered but I am not?
You use the higher joint range of $242,000 to $252,000 in 2026, so most households with a covered spouse can still deduct.
What happens to the part I cannot deduct?
It is a nondeductible contribution. File Form 8606 so the amount is tracked as basis.
Is the deduction the same as the Roth income limit?
No. The deduction depends on workplace coverage and has its own ranges, while Roth eligibility depends only on income and filing status.
Why does a small deduction round to $200?
The worksheet says that if the reduced result is above zero and below $200, you enter $200, as long as you are still inside the range.
Sources
Retrieved 2026-10-26. Each link was opened and checked against the claim next to it.
- IRS Notice 2025-67: 2026 amounts relating to retirement plans and IRAs: the 2026 IRA limits and the four deduction ranges.
- IRS Publication 590-A (2025): Contributions to IRAs: Worksheet 2, the percentage method and the IRS worked example for 2025.
Not tax advice
This page is general information, not tax, legal or financial advice. Tax rules, limits and rates change, and your facts may differ. Confirm anything that matters with the IRS, a CPA or an enrolled agent before you act. Everything runs in your browser; nothing you enter is sent anywhere.
Common mix-ups
-
Often assumedIf I am covered by a 401(k) at work I cannot deduct a traditional IRA contribution at all.
What the source saysCoverage only phases the deduction out. For 2026 a covered single filer has a full deduction at $81,000 of modified AGI or less, a reduced one up to $91,000, and none above that. [1]
-
Often assumedIf my spouse has a workplace plan, my IRA deduction is limited at the same income as if I were covered myself.
What the source saysWhen you are not covered but your spouse is, the 2026 phase-out range is $242,000 to $252,000 for joint filers, far above the $129,000 to $149,000 range that applies when the contributor is covered. [1]
Checked against these sources on .