Updated October 28, 2026. Quick answer: Worksheet 2-2 in Publication 590-A turns your modified AGI into a reduced Roth IRA contribution limit: it measures how far you are into the phase-out range, takes that share off the normal limit, rounds up to the next $10 and never goes below $200 while any reduced amount remains. Eleven lines, and Table 2-1 tells you first whether you need it.
What this worksheet is for
You need it only when modified AGI is inside the phase-out range. Modified AGI comes from Worksheet 2-1. Below the range the full limit applies, and above it you cannot contribute to a Roth IRA directly. The 2025 Table 2-1 in the publication shows the three zones.
The worksheet line by line
| Line | What the worksheet says |
|---|---|
| Purpose | “Before using this worksheet, check Table 2-1 to determine whether or not your Roth IRA contribution limit is reduced. If it is, use this worksheet to determine how much it is reduced.” |
| Line 1 | “Enter your modified AGI for Roth IRA purposes (Worksheet 2-1, line 10)” |
| Line 2 | “$236,000 if filing a joint return or qualifying surviving spouse”; “$-0- if married filing a separate return and you lived with your spouse at any time in 2025”; “$150,000 for all others” |
| Line 3 | “Subtract line 2 from line 1” |
| Line 4 | “$10,000 if filing a joint return or qualifying surviving spouse or married filing a separate return and you lived with your spouse at any time during the year”; “$15,000 for all others” |
| Line 5 | “Divide line 3 by line 4 and enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000” |
| Line 6 | “Enter the lesser of:” “$7,000 ($8,000 if you are age 50 or older)” or “Your taxable compensation” |
| Line 7 | “Multiply line 5 by line 6” |
| Line 8 | “Subtract line 7 from line 6. Round the result up to the nearest $10. If the result is less than $200, enter $200” |
| Line 9 | “Enter contributions for the year to other IRAs” |
| Line 10 | “Subtract line 9 from line 6” |
| Line 11 | “Enter the lesser of line 8 or line 10. This is your reduced Roth IRA contribution limit” |
The IRS example, line by line
The publication works one case on a printed copy of the worksheet (Worksheet 2-2, Example, Illustrated). Its inputs and results are the IRS’s own, and each computed line is recomputed here from the printed lines.
| Line | In the IRS example |
|---|---|
| Line 1: modified AGI for Roth IRA purposes | $151,000 |
| Line 2: all others | $150,000 |
| Line 3, computed: line 1 minus line 2 | $1,000 (computed) |
| Line 4: all others | $15,000 |
| Line 5, computed: line 3 divided by line 4 | 0.067 (computed) |
| Line 6: lesser of the limit and taxable compensation | $7,000 |
| Line 7, computed: line 5 x line 6 | $469 (computed) |
| Line 8, computed: line 6 minus line 7 ($6,531), rounded up to the nearest $10 | $6,540 (computed) |
| Lines 9 and 10: no other IRA contributions | $0 and $7,000 |
| Line 11: the smaller of line 8 and line 10 | $6,540 |
The same method on the 2026 range
Illustration, not an IRS example. It applies this worksheet’s method to the 2026 figures: “the income phase-out range is between $153,000 and $168,000, increased from between $150,000 and $165,000.” and “is increased from $7,000 to $7,500.” Every income input is invented, each result is computed from them, and the IRS prints a 2026 worksheet only in the 2026 publication.
| Item | Illustration |
|---|---|
| Line 1: modified AGI, single, under age 50 (invented) | $163,000 |
| Line 2: 2026 start of the range for all others (Notice 2025-67) | $153,000 |
| Line 3, computed: line 1 minus line 2 | $10,000 (computed) |
| Line 4: width of the range for all others | $15,000 |
| Line 5, computed: line 3 divided by line 4, three places | 0.667 |
| Line 6: 2026 limit (taxable compensation is higher, invented) | $7,500 |
| Line 7, computed: line 5 x line 6 | $5,002.50 (computed) |
| Line 8, computed: line 6 minus line 7 is $2,497.50, rounded up to the nearest $10 | $2,500 (computed) |
| Lines 9 and 10: no other IRA contributions | $0 and $7,500 |
| Line 11: the smaller of line 8 and line 10 | $2,500 (computed) |
A person aged 50 or older adds the 2026 catch-up step: “is increased from $1,000 to $1,100.” That makes line 6 a limit of $8,600 (computed: $7,500 plus $1,100). The notice figures are read from the notice, not recomputed from the price index.
Edition and line numbers
This page reads Publication 590-A (2025), the current file irs.gov served on 2026-10-28 (sha256 in the kit data). The Worksheet 2-2 in it is for the tax year 2025 return, filed in 2026. Check the tax year printed on the worksheet in your own copy and use that year’s line numbers and dollar amounts, because a different year’s worksheet can word its lines differently.
Common mistakes
- Skipping Table 2-1. The worksheet is only for modified AGI inside the range.
- Rounding down on line 8. The instruction is “Round the result up to the nearest $10”.
- Forgetting that contributions to other IRAs come off on lines 9 and 10.
Related: Worksheet 2-1, backdoor Roth pro rata calculator, and IRA contribution limit.
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Answer againSources
- Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs): https://www.irs.gov/pub/irs-pdf/p590a.pdf
- 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 28, 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.