Updated September 29, 2026. Quick answer: the 2026 Roth IRA contribution eligibility phases out between $153,000 and $168,000 of modified AGI for single and head-of-household filers, and between $242,000 and $252,000 for married couples filing jointly, per IRS Notice 2025-67. The 2027 ranges are not announced. As of this page’s last update no named forecaster has published a projection; Milliman’s own 2027 IRS limits report explicitly does not cover this figure.
The contribution limit this income range applies to: Roth IRA Contribution Limit 2026.
The confirmed 2025 and 2026 income phase-out ranges
| 2025 | 2026 | Projected 2027 | |
|---|---|---|---|
| Single / head of household | $150,000 – $165,000 | $153,000 – $168,000 | Not yet projected |
| Married filing jointly | $236,000 – $246,000 | $242,000 – $252,000 | Not yet projected |
| Married filing separately | $0 – $10,000 | $0 – $10,000 | $0 – $10,000 (fixed by statute, no COLA) |
Why this figure moves and who decides it
The Roth IRA income phase-out range is indexed annually for inflation under 26 U.S.C. §408A(c)(3), using the same cost-of-living mechanism as the underlying IRA contribution limit. The IRS publishes it once a year in its retirement-plan cost-of-living Notice, typically released in the first half of November for the following year: Notice 2025-67 (issued November 2025) set the 2026 figures used above. The married-filing-separately range is a fixed statutory carve-out, not adjusted for inflation, and has stood at $0-$10,000 since the Roth IRA’s creation.
Why no one has projected 2027 yet
Milliman publishes a monthly forecast of the following year’s IRS retirement-plan limits, and it is the named forecaster this site cites for the 401(k) elective-deferral limit. Milliman’s July 2026 edition, read directly for this page, does not include a Roth IRA income phase-out projection: it forecasts the plan-contribution limits (401(k), catch-up, HCE, compensation cap) but not the IRA eligibility ranges, which move in $1,000-$5,000 increments the firm has historically not modeled separately. No other named, dated forecaster (Bloomberg Tax, Thomson Reuters Checkpoint) had published a Roth IRA phase-out projection as of this page’s last update.
The rates are already settled. Only the thresholds are still moving.
That is enough to plan against. A Roth conversion, a deferred bonus or a gain taken in 2027 can be sized today against the 10%, 12%, 22%, 24%, 32%, 35% and 37% rates the statute already fixes, without waiting for the Revenue Procedure. If you want someone to price that decision against your own income rather than a projection, this is the point to ask.
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Sources
The 2026 figures on this page were checked against IRS Notice 2025-67 on September 29, 2026. The earlier-year rows were checked against the IRS notice for each of those years.
- IRS Notice 2025-67: 2026 Roth IRA MAGI phase-out ranges.
- IRS Notice 2024-80: 2025 Roth IRA MAGI phase-out ranges.
- IRS Newsroom, "401(k) limit increases to $24,500 for 2026": the IRS announcement of the 2026 retirement plan limits.
Statute: 26 U.S.C. §408A(c)(3).
Related
General information, not tax or legal advice. This page will be updated with the official 2027 figure the day it is announced.