Updated October 16, 2026. Quick answer: A contribution to a traditional IRA or Roth IRA for tax year 2026 can be made at any time during the year or by the due date for filing the return, not including extensions. Applying the publication’s wording to 2026 gives April 15, 2027, a Thursday, which is computed here and not published by the IRS. An extension of time to file does not move that date, and a contribution made between January 1 and April 15 should be labeled for the right year.
Form 8606 and Form 8889 for 2025, read line by line: Form 8606 line 1, Form 8606 lines 3, 4 and 5 and Form 8606 lines 21, 22 and 23.
Schedule 1 (Form 1040) for 2025, read line by line: Schedule 1 line 20.
More IRS forms and schedules, read line by line: Form 4868 extension.
The deadline for tax year 2026
Publication 590-A states the rule for a traditional IRA: “Contributions can be made to your traditional IRA for a year at any time during the year or by the due date for filing your return for that year, not including extensions.” The same publication gives the date for the year it was written for: “For most people, this means that contributions for 2025 must be made by April 15, 2026.”
Moving the same sentence forward one year, the last day to contribute for tax year 2026 is April 15, 2027. April 15, 2027 falls on a Thursday (computed here, not published by the IRS). The date is a computed one, so confirm it against the due date printed in the instructions for the 2026 return.
| Year | Deadline | What the source says |
|---|---|---|
| Tax year 2025 | April 15, 2026 (past as of October 16, 2026) | “For most people, this means that contributions for 2025 must be made by April 15, 2026.” |
| Tax year 2026 | April 15, 2027, a Thursday (computed here, not published by the IRS) | Same sentence moved forward one year: the due date for filing the 2026 return, not including extensions |
Roth IRAs follow the same clock
The Roth chapter of the publication says: “You can make contributions to a Roth IRA for a year at any time during the year or by the due date of your return for that year (not including extensions).” Whether you can contribute to a Roth IRA at your income is a separate question, covered on the 2026 Roth IRA income limits page.
Converting a traditional IRA to a Roth IRA is a different transaction with a different clock. It is covered on the Roth conversion deadline page.
The January to April window: telling the custodian which year
Between January 1 and April 15, a contribution can belong to either of two years. The publication says: “If an amount is contributed to your traditional IRA between January 1 and April 15, you should tell the sponsor which year (the current year or the previous year) the contribution is for.” If you say nothing, the default is spelled out: “If you don’t tell the sponsor which year it is for, the sponsor can assume, and report to the IRS, that the contribution is for the current year (the year the sponsor received it).”
In practice that means a deposit made in February 2027 can be designated for tax year 2026, but only if the designation is made.
An extension does not extend it
Filing for more time to file is not filing for more time to contribute. The wording is repeated for a deduction claimed before the money is in: “You can file your return claiming a traditional IRA contribution before the contribution is actually made.” “Generally, the contribution must be made by the due date of your return, not including extensions.”
The extended due date does appear elsewhere in the publication, but for taking money out, not putting more in: “If you have an extension of time to file your return, you can withdraw them tax free by the extended due date.” That sentence is about returning a contribution already made, under the heading Contributions Returned Before Due Date of Return.
The 2025 deadline is already past
Today is October 16, 2026. The deadline for tax year 2025 was April 15, 2026, and it has passed. The publication is blunt about unused room: “If contributions to your traditional IRA for a year were less than the limit, you can’t contribute more after the due date of your return for that year to make up the difference.” So unused 2025 room cannot be filled now, while 2026 room remains open through April 15, 2027, as computed above. The limit to plan around is the next section.
The 2026 limit and catch-up amounts
The publication’s 2026 summary reads: “Beginning in 2026, the IRA contribution limit is increased to $7,500 ($8,600 for individuals age 50 or older) from $7,000 ($8,000 for individuals age 50 or older).” The notice the IRS issued for the 2026 amounts prints the matching pieces: “The deductible amount pursuant to section 219(b)(5)(B)(ii) for individuals who have attained age 50 before the close of the taxable year is increased from $1,000 to $1,100.”
| Who | 2026 figure as printed |
|---|---|
| Under age 50 | “the IRA contribution limit is increased to $7,500” |
| Age 50 or older | “($8,600 for individuals age 50 or older)” |
| Catch-up amount in the notice | “is increased from $1,000 to $1,100.” |
The two prints agree: $7,500 plus the $1,100 catch-up is $8,600 (illustration, not an IRS example). The notice also prints the base figure: “is increased from $7,000 to $7,500.” Whether a traditional IRA contribution is deductible depends on income and workplace plan coverage, covered on the 2026 traditional IRA deduction limits page.
Planning the choice, not just the date
A deadline tells you when the window shuts, not whether to use it. An investor weighing a traditional contribution against a Roth contribution, or an IRA against a workplace plan, is comparing tax treatment now against tax treatment later. The pages on next year’s IRA contribution limit and on the backdoor Roth pro rata rule cover those choices. This page covers dates only.
The editions read for this page are IRS Publication 590-A (2025), written for use in preparing 2025 returns, and Notice 2025-67 for the 2026 amounts, which are the revisions irs.gov served when they were read on 2026-10-16. Check the revision of the publication you are using, because a later edition can change the dates and the dollar limits.
Common mistakes
- Treating an extension as extra time to contribute. The publication says the date is the due date for filing the return for that year, not including extensions, so an extension does not move it.
- Not telling the custodian which year a January to April deposit is for. The publication says that if you don’t tell the sponsor, the sponsor can assume the contribution is for the current year, which may not be the year you meant.
- Waiting to make up unused room after the date has passed. The publication says that after the due date you can’t contribute more for that year to make up the difference, so the 2025 room that went unused by April 15, 2026 is gone.
Related: 2026 Roth IRA income limits, 2026 traditional IRA deduction limits, IRA contribution limit for 2027, Form 8606 instructions, and Roth conversion deadline for 2026.
Find the right next step for your situation
About how much do you have invested? Pick the range that fits; your next step appears immediately below.
Compare retirement account contribution choices before the deadline
For U.S. investors with $250,000 or more in investable assets. WiserAdvisor is an independent service matching you with 2 to 3 vetted advisers. Its form asks for your ZIP code and answers to a few questions; a match is not guaranteed.
Free to request, with no obligation to hire. By submitting, you consent to calls, texts and emails from WiserAdvisor and up to three advisers. Advisers pay for introductions.
Clear Money Guide may earn a referral payment for a qualifying completed form. An introduction is not a Clear Money Guide recommendation.
Opens on WiserAdvisor’s site in a new tab.
IRA contribution deadline 2026 planning options
Price the destination before you decide. The matching service below introduces you to advisers who pay to meet you.
Before you start, what actually happens. The form is run by Kapitalwise, our advisor-matching partner. Kapitalwise sends your details to advisers who pay for the introduction, so expect calls and texts. Clear Money Guide may earn a referral payment for a qualifying submitted form, whether or not you ever hire anyone. This is free to you and there is no obligation to hire anyone.
The Kapitalwise form opens here; you stay on this page.
What happens when you press the button
It asks about nine questions: age, investable assets, location; then your name, email and phone number, and verifies the phone by text. Nothing loads and nothing reaches Kapitalwise until you press the button.
Prefer flat-fee or hourly pricing instead? Compare ranges here.
Answer againSources
- IRS Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs), for 2025 returns: https://www.irs.gov/pub/irs-pdf/p590a.pdf
- IRS Notice 2025-67, 2026 Amounts Relating to Retirement Plans and IRAs: https://www.irs.gov/pub/irs-drop/n-25-67.pdf
Read from the IRS documents linked above on October 16, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.