Updated September 29, 2026. Quick answer: for 2026, the traditional IRA deduction phases out between $81,000 and $91,000 of modified AGI for a single filer who is an active participant in an employer plan, and between $129,000 and $149,000 for a married couple filing jointly where the contributing spouse is an active participant, per IRS Notice 2025-67. A third, higher range applies to a spouse who isn’t an active participant but is married to one: $242,000 to $252,000. The 2027 figures are not announced, and no named forecaster has published a projection.
Related reading on this site: IRS Publication 590-A.
Form 8606 and Form 8889 for 2025, read line by line: Form 8606 line 1, Form 8606 line 2 and Form 8606 lines 3, 4 and 5.
The 2026 phase-outs: the 2026 traditional IRA deduction limits.
The 2026 Roth IRA income limits: the 2026 Roth IRA income limits.
What are the traditional IRA deduction limits for 2027?
For 2026 the deduction phases out between $81,000 and $91,000 of modified AGI for a single filer covered by an employer plan, and between $129,000 and $149,000 for a married couple filing jointly. The 2027 ranges are not announced and no named forecaster has projected them.
The confirmed 2025 and 2026 deduction phase-out ranges
| 2025 | 2026 | Projected 2027 | |
|---|---|---|---|
| Single / HoH, active participant | $79,000 – $89,000 | $81,000 – $91,000 | Not yet projected |
| Married filing jointly, active participant | $126,000 – $146,000 | $129,000 – $149,000 | Not yet projected |
| Spouse of an active participant (not active themselves) | $236,000 – $246,000 | $242,000 – $252,000 | Not yet projected |
| Married filing separately, active participant | $0 – $10,000 | $0 – $10,000 | $0 – $10,000 (fixed by statute, no COLA) |
Why this figure moves and who decides it
The traditional IRA deduction phase-out ranges are indexed annually under 26 U.S.C. §219(g), and only apply if the taxpayer (or their spouse) is an active participant in an employer-sponsored retirement plan; someone with no employer-plan coverage can deduct a full contribution regardless of income. The IRS sets these three ranges once a year in the same retirement-plan cost-of-living Notice that sets the Roth IRA range and the 401(k) limit. Notice 2025-67 (November 2025) set the 2026 figures above.
Why no one has projected 2027 yet
Milliman’s July 2026 IRS-limits forecast, read directly for this page, covers retirement-plan contribution and compensation limits but does not include a traditional IRA deduction phase-out projection. No other named, dated forecaster (Bloomberg Tax, Thomson Reuters Checkpoint) had published one as of this page’s last update, the same honest gap this site already discloses for the Roth IRA income limit and the base IRA contribution limit.
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 traditional IRA deduction phase-out ranges.
- IRS Notice 2024-80: 2025 traditional IRA deduction 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. §219(g).
Related
General information, not tax or legal advice. This page will be updated with the official 2027 figure the day it is announced.