Roth IRA Income Calculator
Find out exactly how much you can contribute to a Roth IRA based on your modified adjusted gross income and filing status. Our calculator applies the IRS phase-out formula to determine your personalized contribution limit.
Income Details
Enter your MAGI and filing status
You can contribute the full IRS limit
MAGI Phase-Out Range
2025 IRS Income Limits Reference
| Filing Status | Full Contrib | Phase-Out Ends | Range Width |
|---|---|---|---|
| Single / HOH | $150,000 | $165,000 | $15,000 |
| Married Filing Jointly | $236,000 | $246,000 | $10,000 |
| Married Filing Separately | $0 | $10,000 | $10,000 |
What Counts Toward Your MAGI
Your Modified Adjusted Gross Income is not the same as your take-home pay or your total salary. MAGI starts with your adjusted gross income from your tax return and adds back certain deductions. For most people earning W-2 wages without foreign income or special deductions, MAGI simply equals their AGI — which means if you know your gross salary minus 401(k) and HSA contributions, you have a solid estimate.
Included in MAGI
- • W-2 wages and salary
- • Self-employment income
- • Interest and dividends
- • Capital gains
- • Rental income
- • Alimony received (pre-2019)
Added Back to AGI
- • Student loan interest deduction
- • Foreign earned income exclusion
- • Foreign housing deduction
- • Tuition and fees deduction
- • Adoption expense exclusion
- • EE bond interest exclusion
Not Part of MAGI
- • Pre-tax 401(k) contributions
- • HSA contributions
- • FSA contributions
- • Employer-paid health insurance
- • Roth IRA contributions themselves
- • Inherited IRA distributions
How the IRS Phase-Out Formula Works
When your MAGI falls within the phase-out range, the IRS does not cut your contribution to zero. Instead, it calculates a proportional reduction. The formula works like this:
Step 1: Subtract the lower phase-out limit from your MAGI. For example, if you are single with a $155,000 MAGI: $155,000 − $150,000 = $5,000.
Step 2: Divide by the phase-out range width. For single filers: $5,000 ÷ $15,000 = 0.3333 (33.33%).
Step 3: Multiply by the full contribution limit. $7,000 × 0.3333 = $2,333 reduction.
Step 4: Subtract the reduction from the full limit. $7,000 − $2,333 = $4,667. Round down to the nearest $10: your max contribution is $4,660.
Example Phase-Out Scenarios (Single Filer, Under 50)
Earn Too Much? The Backdoor Roth Strategy
If your MAGI exceeds the IRS limits for direct contributions, you are not locked out of Roth IRA benefits. The backdoor Roth IRA is a two-step process that is fully legal and widely used by high earners. You contribute to a Traditional IRA on a non-deductible basis, then convert that balance to a Roth IRA. Since you already paid taxes on the contribution, only the gains (if any) are taxable upon conversion.
The key pitfall is the pro-rata rule. If you have existing pre-tax money in any Traditional, SEP, or SIMPLE IRA, the IRS treats all your IRA balances as one pool. A portion of your conversion will be taxable based on the ratio of pre-tax to after-tax money across all your IRAs. To avoid this, consider rolling pre-tax IRA money into your employer's 401(k) before executing the backdoor strategy.
Contribute to Traditional IRA
Make a non-deductible contribution of up to $7,000 ($8,000 if 50+) to a Traditional IRA. File Form 8606 with your tax return to document the non-deductible basis.
Convert to Roth IRA
Contact your brokerage to convert the Traditional IRA balance to your Roth IRA. Most firms let you do this online. Convert quickly to minimize taxable gains between contribution and conversion.
Invest & Grow Tax-Free
Once the money is in your Roth IRA, it grows tax-free forever. Invest it in your preferred allocation. The converted amount starts a new 5-year clock for tax-free withdrawal of conversion gains.
Frequently Asked Questions
Answers to common questions about Roth IRA income limits and eligibility.
MAGI is your adjusted gross income (line 11 on Form 1040) with certain deductions added back, such as student loan interest, tuition deductions, and foreign earned income exclusions. For most W-2 employees, your AGI and MAGI are identical.
For single filers in 2025, full contributions are allowed up to $150,000 MAGI, with a phase-out between $150,000 and $165,000. For married filing jointly, the full limit applies up to $236,000, with a phase-out to $246,000.
Your maximum contribution is reduced proportionally. The IRS calculates the reduction by taking the amount your MAGI exceeds the lower limit, dividing by the phase-out range width, multiplying by the full contribution limit, and rounding up to the nearest $10. The minimum reduced contribution is $200.
Not directly. However, you can use the backdoor Roth IRA strategy: contribute to a Traditional IRA (non-deductible) and then convert it to a Roth IRA. There are no income limits on conversions, though the pro-rata rule may apply if you have existing pre-tax IRA balances.
No. Your 401(k) contributions — whether pre-tax or Roth 401(k) — do not count toward the Roth IRA income limits or contribution limits. These are completely separate accounts with independent rules.
Filing status dramatically changes the thresholds. Single and head of household filers share the same limits. Married filing jointly gets significantly higher limits. Married filing separately has very restricted limits (phase-out from $0 to $10,000) unless you lived apart from your spouse all year.