The number that decides whether you can fund a Roth IRA directly moved again, and it moved up.
For 2026, the income phase-out for single filers starts at $153,000 and ends at $168,000, according to the IRS.
Married couples filing jointly get a range of $242,000 to $252,000.
That matters because the Roth IRA is one of the few retirement accounts where you pay tax now and never again.
Grow it for 30 years, withdraw in retirement, and the gains come out tax-free.
But cross the threshold and the door slides shut, at least on the direct route.
If your modified adjusted gross income lands inside the range, you can still contribute, just less than the full $7,500 limit for 2026, or $8,600 if you're 50 or older.
Once you clear the top of the range, your direct contribution drops to zero.
The trap is that a year-end bonus, a raise, or a side gig can push you over after you've already funded the account.
Then you're stuck fixing an excess contribution before the tax deadline or paying a 6% penalty for every year it stays in.
There's a legal workaround that high earners have used for years: the backdoor Roth.
You contribute to a traditional IRA as a nondeductible contribution, then convert it to a Roth.
The income limits don't apply to conversions.
One catch — if you already hold pre-tax money in a traditional IRA, the pro-rata rule taxes part of the conversion.
A newer option is the mega backdoor, but it only works if your employer's 401(k) allows after-tax contributions and in-plan Roth conversions.
Most plans don't, so check your summary plan description before counting on it.
Timing matters more than most people realize.
You have until the tax filing deadline in April 2027 to make 2026 contributions, which means you may not know your final income until you're already filing.
If you're anywhere near the line, wait until you have your W-2 in hand.
Also worth knowing: the limit applies to your modified adjusted gross income, not your salary.
Deductible traditional IRA contributions get added back, which can push you into the phase-out even when your paycheck suggests otherwise.
If you're married filing separately, the range is brutally narrow — $0 to $10,000.
Earn more than that and the direct Roth is off the table entirely.
The takeaway: check your number before you contribute, not after.
A five-minute look at last year's return can save you a penalty and a headache. **The bottom line:** These limits rise most years, but they never rise fast enough to feel generous.
Final Thoughts
If you're close to the cutoff, treat the backdoor Roth as your default move rather than a clever hack.