IRA Deduction Phase-Out Calculator

Last updated: August 11, 2026 · Figures for tax year 2026

Your traditional IRA contribution is only fully deductible below certain income levels. This calculator applies the 2026 phase-out ranges to show exactly what you can deduct.

How this calculator works

In 2026 the traditional IRA deduction phases out over these MAGI ranges: $81,000–$91,000 (single, covered by a workplace plan), $129,000–$149,000 (married filing jointly, covered), and $242,000–$252,000 (married, only your spouse is covered). If neither of you is covered, the full contribution is deductible regardless of income. The calculator applies the phase-out formula and shows the deduction you can claim.

Frequently asked questions

What is the 2026 phase-out for a single filer?

$81,000–$91,000 of MAGI. Below $81,000 the full contribution is deductible; above $91,000, none of it is — unless you are not covered by a workplace plan.

My spouse has a 401(k) but I don't. Am I affected?

Yes — if you file jointly and your spouse is covered by a workplace plan, your deduction phases out between $242,000 and $252,000 of combined MAGI, even though you personally have no plan.

What if I can't deduct my contribution?

You can still contribute to a traditional IRA — the contribution just isn't deductible. Or you can contribute to a Roth IRA if your income is within its limits, or use the backdoor Roth strategy if it isn't.

Disclaimer: Results are estimates for general information only and do not constitute financial, tax, or legal advice. Figures reflect 2026 rules and may change. Always confirm current limits and consult a qualified professional before making decisions. Official figures: IRS.gov · 2026 limits per IRS tax inflation adjustments.