Traditional IRA Deduction Limit 2026
Updated for the 2026 tax year · Last updated June 13, 2026
Single (covered by workplace plan) phase-out
$81,000–$91,000
2026 · up from $79,000–$89,000 in 2025
| Limit | 2026 | 2025 |
|---|---|---|
| Single, active participant | $81,000–$91,000 | $79,000–$89,000 |
| Married filing jointly, active participant | $129,000–$149,000 | $126,000–$146,000 |
| Spouse covered, you are not (MFJ) | $242,000–$252,000 | $236,000–$246,000 |
What changed for 2026
If you are covered by a workplace retirement plan, your traditional IRA deduction phases out between $81,000 and $91,000 (single) for 2026. If neither spouse is covered by a workplace plan, the full $7,500 contribution is deductible at any income.
How it works
- •The phase-out only applies if you (or your spouse) are an active participant in a workplace plan like a 401(k).
- •With no workplace plan for either spouse, your traditional IRA contribution is fully deductible regardless of income.
- •Above the top of the range, you can still contribute $7,500 to a traditional IRA — it is just non-deductible (and becomes basis).
- •Non-deductible traditional IRA contributions are the first step of a backdoor Roth.
Traditional IRA Deduction Limit 2026 FAQ
What is the traditional IRA deduction limit for 2026?
If you are covered by a workplace plan, the deduction phases out between $81,000 and $91,000 of MAGI for single filers and $129,000–$149,000 for married filing jointly.
Can I deduct my IRA if I have a 401(k)?
Only partially or not at all once your income exceeds the phase-out range. Below $81,000 (single) you get the full deduction; above $91,000 you get none.
What if neither my spouse nor I has a workplace plan?
Then your full $7,500 traditional IRA contribution is deductible no matter how high your income is.
Related 2026 limits
See all calculators and limits on the retirement & tax hub.
Source: IRS Notice 2025-67 (2026 retirement plan limits). For informational purposes only, not tax advice.