Roth IRA MAGI Calculator 2026: Check Contribution Eligibility
Use this guide to understand the assumptions, inputs, results, and next steps behind the calculator.
Created by Luis Gonzalez · Last updated July 21, 2026
Modified adjusted gross income (MAGI) is a tax-specific income measure used to determine whether you can contribute directly to a Roth IRA and, if so, how much. This calculator estimates MAGI from the income adjustments entered, then compares it with the 2026 phase-out range for the selected filing status.
With the defaults, the calculator reports $120,000 MAGI, a $7,500 maximum contribution, and Full Contribution status. Its single-filer phase-out range is $153,000 to $168,000, so the default MAGI is below the phase-out start. Confirm your tax-year MAGI and filing status before contributing.
Enter the figures used to estimate MAGI
Start with gross income, then enter the listed deductions and income adjustments that apply to you: traditional IRA deductions, student loan interest, foreign income exclusion, rental income or loss, passive income, and tax-exempt interest. Select your filing status carefully; the calculator uses it to choose a phase-out range.
These fields are not a complete tax return worksheet. The calculator applies its own simplified equation, and Roth IRA MAGI is a specific IRS calculation that may require adjustments not represented by the inputs. If income is close to a phase-out threshold, use your tax return information and IRS instructions rather than relying only on a rough estimate. The Roth IRA MAGI Calculator can illustrate the inputs, while the Roth IRA calculator projects account growth after eligibility is established.
Default example, step by step
The defaults are $120,000 gross income and zero for each listed adjustment. Under the calculator's formula:
AGI = $120,000 − $0 − $0 − $0 = $120,000
It then adds back the deductions and exclusions that were subtracted, plus tax-exempt interest, passive income, and rental income or loss. All of those are zero in the defaults:
MAGI = $120,000 + $0 + $0 + $0 + $0 + $0 + $0 = $120,000
The calculator's single-filer threshold begins at $153,000, so the result is $33,000 below the phase-out start:
$153,000 − $120,000 = $33,000
Therefore, the calculator reports Full Contribution and a $7,500 MAGI-based limit. For 2026, the annual IRA contribution limit is $7,500, subject to compensation and other IRA rules. The limit is shared across traditional and Roth IRAs. People age 50 or older may qualify for an additional $1,100 IRA catch-up contribution. Check the IRS's 2026 contribution limit announcement.
What the inputs mean
Gross income and deductions
Gross income is the starting amount entered by the user; it may not be the same as taxable income or adjusted gross income on a tax return. Traditional IRA deductions and student loan interest are subtracted when the calculator first estimates AGI, then added back in its MAGI step.
This approach is a simplified representation. The actual Roth IRA MAGI worksheet starts with adjusted gross income and makes specific additions and subtractions under IRS rules. Use the amounts and definitions from the relevant tax year rather than adding or subtracting every income item you see on a return.
Foreign income, investment and rental items
The calculator subtracts the foreign income exclusion to estimate AGI, then adds it back for MAGI. Tax-exempt interest and passive income are added in its second step. Rental income or loss is added as entered, so the sign and amount can affect the result.
These fields do not replace a tax return's treatment of foreign earned income, passive activity losses, rental deductions, or other limitations. If you have a complex return, use a tax professional or tax software and confirm the Roth IRA-specific MAGI calculation in IRS Publication 590-A.
Filing status
The calculator uses filing status to select a phase-out start and end. The supplied result uses a single-filer range of $153,000–$168,000. The calculator's other filing-status option uses its married range, but the actual threshold depends on the filing category and tax-year rule. Married filing separately can have different restrictions and should not automatically be treated like married filing jointly.
Select the status that matches your tax return. If marital status or filing status may change, calculate both plausible cases and verify the applicable IRS threshold.
The phase-out rules and contribution limit
Below the phase-out start, the calculator reports the full contribution limit. At or above the phase-out end, it reports no direct Roth IRA contribution eligibility. Between those values, it reduces the limit in proportion to how far MAGI has moved through the phase-out band.
In the phase-out range, the calculator rounds the reduced amount upward to the nearest $10 and applies a $200 minimum if the result is positive but below $200. The IRS calculation can require additional rounding rules and a minimum contribution amount; use the official worksheet for a final contribution amount.
A person with no direct Roth IRA eligibility may still have other retirement-savings options, but a backdoor Roth contribution can involve tax and pro-rata consequences. Review the Backdoor Roth Calculator and the Roth IRA Conversion Calculator before using that strategy. IRS Publication 590-A provides official contribution guidance: Contributions to Individual Retirement Arrangements.
Formula and phase-out calculation
The calculator first estimates AGI from the entered items, then builds its MAGI estimate by adding specified amounts back.
estimated AGI = gross income − traditional IRA deductions − student loan interest − foreign income exclusion
estimated MAGI = estimated AGI + traditional IRA deductions + student loan interest + foreign income exclusion + tax-exempt interest + passive income + rental income or loss
For income within the phase-out interval, it calculates the reduction proportionally:
phase-out fraction = (MAGI − phase-out start) ÷ (phase-out end − phase-out start)
estimated contribution limit = maximum IRA contribution × (1 − phase-out fraction)
For the default values, all adjustments are zero, so estimated MAGI is $120,000. As this is below the $153,000 single phase-out start, the calculator uses the full $7,500 maximum rather than a reduced amount.
Compare filing-status and income scenarios
The default result is exact as supplied. The alternative rows show the calculator's status or income thresholds, not a personalized tax determination.
| Scenario | MAGI and status | Calculator's eligibility direction |
|---|---|---|
| Default single filer | $120,000 | Full $7,500 limit; $33,000 below phase-out start |
| Single filer near phase-out | $160,500 | Inside the $153,000–$168,000 phase-out range |
| Single filer above phase-out | $170,000 | Above the $168,000 phase-out end; no direct contribution |
| Married filing jointly | $240,000 | Compare with the calculator's married filing range |
The phase-out operates gradually: being slightly above the start does not immediately eliminate eligibility. Conversely, falling below the end by even a small amount does not necessarily restore the full limit. Recalculate after income changes or a change in filing status.
Options if direct Roth eligibility is reduced
A reduced direct contribution does not necessarily mean you should stop saving for retirement. You may be eligible to contribute to a traditional IRA, contribute to a workplace plan, or investigate a Roth conversion strategy. Each has different limits, tax treatment, and eligibility requirements.
A backdoor Roth strategy generally involves a nondeductible traditional IRA contribution followed by a conversion. Existing pre-tax IRA balances can make part of the conversion taxable under the pro-rata rule. Use the IRA Calculator to compare traditional IRA growth and the Roth IRA Tax Calculator to examine tax effects. Read Roth IRA versus traditional IRA: which saves more taxes? before choosing based only on the account label.
Frequently asked questions
What is Roth IRA MAGI?
It is a modified version of adjusted gross income used to determine eligibility for direct Roth IRA contributions. The IRS calculation adds or removes specified items, so it is not always equal to gross income, taxable income, or MAGI used for another tax rule.
Does the default $120,000 income qualify for the full contribution?
Yes, under the calculator's default single-filer 2026 assumptions. Its phase-out starts at $153,000, leaving the default MAGI $33,000 below that point, and it reports a $7,500 limit.
Is the $7,500 limit per Roth IRA?
No. The IRA contribution limit applies across your traditional and Roth IRAs combined. For 2026, the base limit is $7,500, and eligible people age 50 or older may have a $1,100 catch-up. Contributions also cannot exceed eligible compensation.
What happens in the phase-out range?
The direct contribution limit decreases as MAGI moves from the phase-out start to the end. The calculator applies a proportional reduction, rounds to the nearest $10 upward, and uses a $200 minimum for a small positive result. Confirm the final amount using the IRS worksheet.
Does no direct Roth eligibility mean I cannot put money in a Roth account?
No. It means you may not be eligible to make a direct Roth IRA contribution under the income rules. Conversions and workplace Roth plan contributions are separate mechanisms with different rules and potential tax consequences.
Should I use a backdoor Roth if I exceed the limit?
Not automatically. Existing pre-tax traditional, SEP, or SIMPLE IRA balances can make a conversion partly taxable under the pro-rata rule. Compare the tax cost, account balances, and alternatives before proceeding.
Does filing separately use the same range as married filing jointly?
No. Filing status affects eligibility, and married filing separately can have distinct restrictions. Do not select “married” as a substitute for checking your exact filing category and current-year IRS rules.
Can this estimate replace my tax return calculation?
No. It is an educational estimate based on the fields provided. Tax-return MAGI may require additional adjustments and documentation; verify the result against the IRS worksheet or qualified tax-preparation software.
Confirm before contributing
Use this calculator to identify whether your income appears below, within, or above the phase-out range. Then confirm MAGI, filing status, compensation, and other IRA contributions for the tax year. If the result is near a boundary, verify the contribution limit before depositing money; excess contributions can create additional tax and correction requirements.