Updated October 1, 2026. Quick answer: For 2026 the deduction for a traditional IRA contribution phases out between $81,000 and $91,000 of adjusted gross income for singles covered by a workplace plan, and between $129,000 and $149,000 for joint filers when the contributing spouse is covered. If neither spouse is covered, there is no income limit on the deduction.
Related reading on this site: IRS Publication 590-A.
IRS worksheets from the 2025 Form 1040 instructions, read line by line: Social Security Benefits Worksheet and IRA Deduction Worksheet.
Related reading on this site: IRA contribution deadline 2026.
More IRS forms and schedules, read line by line: Form 8888 instructions.
2026 deduction phase-out ranges
| Situation | 2026 range | 2025 range |
|---|---|---|
| Single or head of household, covered by a workplace plan | $81,000 to $91,000 | $79,000 to $89,000 |
| Married filing jointly, contributing spouse covered | $129,000 to $149,000 | $126,000 to $146,000 |
| Not covered, spouse covered | $242,000 to $252,000 | $236,000 to $246,000 |
| Married filing separately, covered | $0 to $10,000 | $0 to $10,000 |
The IRS release says “For single taxpayers covered by a workplace retirement plan, the phase-out range is increased to between $81,000 and $91,000, up from between $79,000 and $89,000 for 2025.” For the separate-return case it says the range “is not subject to an annual cost-of-living adjustment and remains between $0 and $10,000”.
When the phase-out applies
The IRS explains that “If during the year either the taxpayer or the taxpayer’s spouse was covered by a retirement plan at work, the deduction may be reduced, or phased out, until it is eliminated, depending on filing status and income.” It adds “If neither the taxpayer nor the spouse is covered by a retirement plan at work, the phase-outs of the deduction do not apply.”
The contribution limit it sits beside
Notice 2025-67 also raised the IRA contribution limit and the catch-up. The notice says the catch-up limit for individuals aged 50 or over “is increased from $1,000 to $1,100”. The exact deductible amount inside a range is figured on a worksheet, so a tax preparer or the return software gives the number for your income.
Common mistakes
- Assuming income alone limits the deduction. It matters only if you or your spouse has a workplace plan.
- Mixing the deduction ranges with the Roth IRA income limits, which are different numbers.
- Using the 2025 ranges. Each rose for 2026 except the separate-return range.
Related: the 2027 deduction limits page, Roth versus traditional IRA, the 2026 retirement numbers hub, and the 2026 Roth IRA income limits.
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Answer againSources
- IRS Notice 2025-67, 2026 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living: https://www.irs.gov/pub/irs-drop/n-25-67.pdf
- IRS news release IR-2025-111 (Nov. 13, 2025), 401(k) limit increases to $24,500 for 2026: https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500
Sources: the primary documents linked above, read on October 1, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.