Filed under: Contribution Limits
Roth IRA calculator: how much you can contribute, and what it may grow to
For 2026, IRS Publication 590-A gives the IRA contribution limit as $7,500, or $8,600 if you are 50 or older, and the Roth limit is generally the lesser of that amount and your taxable compensation. It is reduced when your modified AGI falls in the phase-out range for your filing status ($153,000 to $168,000 for single filers and heads of household, $242,000 to $252,000 for joint filers) and is zero at the top of the range. Part 1 applies the Publication 590-A worksheet to your numbers. Part 2 projects growth from a return you choose.
The 2027 choice in Part 1 uses 2027 amounts that FedRateCalc computes from the statute and BLS inflation data; they are not amounts announced by the IRS. The Roth IRA contribution limits for 2027 page lists both treatments of the missing October 2025 inflation figure and the back-test of the method against every IRS range from 2018 to 2026.
Part 1: how much can I contribute?
Estimated most you can contribute to a Roth IRA for 2026
$4,000
Your limit is reduced by the income phase-out, by your compensation, or by contributions to other IRAs.
- Limit before the income reduction
- $7,500
- Of which the age 50 catch-up
- $0
- Phase-out range
- $153,000 to $168,000
Assumptions behind these results
- Follows IRS Publication 590-A, Worksheet 2-2, in exact arithmetic; the worksheet rounds the ratio on line 5 to three places, and the page explains where that can change the result.
- Enter modified AGI as figured on Worksheet 2-1; this calculator does not figure it.
- For a spousal IRA, enter the couple’s combined taxable compensation, less what the other spouse contributes to their own IRAs, as the compensation.
- Roth conversions, employer plans, the saver’s credit and state rules are not part of the calculation.
Part 2: what might it grow to if my assumptions hold?
Projected balance, if your assumptions hold
$415,024.49
- Starting balance
- $20,000.00
- Total contributions
- $150,000.00
- Growth
- $245,024.49
Assumptions behind these results
- The balance grows by the return you enter, once a year, and the contribution is added at the time you choose. The return is your assumption, not a forecast.
- No fees, no taxes and no yearly contribution limit are applied to the figures you enter.
- Whether a withdrawal is tax-free depends on the Publication 590-B conditions quoted on this page.
The 2026 amounts the calculator uses
The IRS states the 2026 IRA limit in Publication 590-A:
“IRA contribution limit increased for 2026. 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).”
| 2026 item | Amount |
|---|---|
| IRA contribution limit | $7,500 |
| Limit at age 50 or older | $8,600 |
| Phase-out range, single or head of household | $153,000 to $168,000 |
| Phase-out range, married filing jointly or qualifying surviving spouse | $242,000 to $252,000 |
| Phase-out range, married filing separately and lived with spouse | $0 to $10,000 |
These amounts come from the same data FedRateCalc uses for its 2027 limits page, so the two pages cannot drift apart. For the 401(k), 403(b) and other plan limits, see 401(k) and IRA contribution limits for 2026.
Publication 590-A also says when a contribution can be made:
“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).”
How the income reduction works
Publication 590-A states the general limit and the reduction rule (the 2025 edition prints 2025 amounts):
“If contributions are made only to Roth IRAs, your contribution limit is generally the lesser of: • $7,000 ($8,000 if you are age 50 or older), or • Your taxable compensation. However, if your modified AGI is above a certain amount, your contribution limit may be reduced, as explained later under Contribution limit reduced.”
“Contribution limit reduced. If your modified AGI is above a certain amount, your contribution limit is gradually reduced. Use Table 2-1 to determine if this reduction applies to you.”
Worksheet 2-2 then figures the reduced limit. Its line 5 and line 8 read:
“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”
“8. Subtract line 7 from line 6. Round the result up to the nearest $10. If the result is less than $200, enter $200”
The calculator follows those steps. Because line 5 says “rounded to at least three places,” it keeps the exact ratio. A worksheet filled in by hand with exactly three places can differ from the exact result by one $10 step. Contributions to other IRAs for the year reduce the result on lines 9 to 11, and the calculator takes them in the last box of Part 1.
The Publication 590-A example, and a discrepancy in it
Publication 590-A (2025) prints one Roth reduction example in its text:
“Example. You are a 45-year-old, single individual with taxable compensation of $150,000. You want to make the maximum allowable contribution to your Roth IRA for 2025. Your modified AGI for 2025 is $150,000. You haven’t contributed to any traditional IRA, so the maximum contribution limit before the modified AGI reduction is $7,000. You figure your reduced Roth IRA contribution of $6,530 as shown on Worksheet 2-2. Example—Illustrated.”
Its illustrated Worksheet 2-2 uses different numbers: modified AGI of $151,000, a lower bound of $150,000, a range width of $15,000 and a limit of $7,000. The text example and the worksheet disagree, and neither input reproduces the text example’s $6,530: at modified AGI of $150,000 line 3 is $0, so the worksheet gives the full $7,000, and the illustrated worksheet uses $151,000 and prints $6,540. The calculator follows the worksheet line by line.
| Worksheet 2-2 line | As printed in the illustrated example | FedRateCalc, literal three-place worksheet |
|---|---|---|
| Line 5, ratio | 0.067 | 0.067 |
| Line 7, ratio times line 6 | $469 | $469 |
| Line 8, rounded up to the next $10 | $6,540 | $6,540 |
| Line 11, reduced Roth limit | $6,540 | $6,540 |
| Calculator, exact ratio | Not printed | $6,540 |
| At the text example's modified AGI of $150,000 | $6,530 (text) | $7,000 |
Are Roth IRA withdrawals tax-free?
Part 2 projects a balance; whether money can come out tax-free is a separate question that Publication 590-B answers, with exceptions. It defines a qualified distribution:
“A qualified distribution is any payment or distribution from your Roth IRA that meets the following requirements.”
“1. It is made after the 5-year period beginning with the first tax year for which a contribution was made to a Roth IRA set up for your benefit. 2. The payment or distribution is: a. Made on or after the date you reach age 59½, b. Made because you are disabled (defined earlier), c. Made to a beneficiary or to your estate after your death, or d. One that meets the requirements listed under First home under Exceptions in chapter 1 (up to a $10,000 lifetime limit).”
and says what happens to a distribution that is not qualified:
“The distribution from the Roth IRA isn’t a qualified distribution. The portion of the distribution allocable to earnings may be subject to tax and it may be subject to the 10% additional tax.”
It also separates a return of regular contributions and certain rollovers, and says some other distributions can be partly taxable:
“You don't include in your gross income qualified distributions or distributions that are a return of your regular contributions from your Roth IRA(s). You also don't include distributions from your Roth IRA that you roll over tax free into another Roth IRA. You may have to include part of other distributions in your income. See Ordering Rules for Distributions, later.”
This page does not list every exception in Publication 590-B (for example the first-home rule's own conditions or the ordering rules); the publication is the source for those.
What the calculator leaves out
- It does not figure modified AGI. Worksheet 2-1 in Publication 590-A does that, and conversion income is one of its adjustments.
- It does not check a contribution you enter in Part 2 against the yearly limit.
- Income above the range does not end every route to a Roth IRA; the tax rules for the backdoor route are on the backdoor Roth IRA page.
Frequently asked questions
How much can I contribute to a Roth IRA for 2026?
IRS Publication 590-A gives the 2026 IRA contribution limit as $7,500, or $8,600 for people age 50 or older. The Roth limit is generally the lesser of that amount and your taxable compensation, and it is reduced if your modified AGI is in the phase-out range for your filing status: $153,000 to $168,000 for single filers and heads of household, $242,000 to $252,000 for married couples filing jointly, and $0 to $10,000 for married people filing separately who lived with their spouse at any time during the year. At the top of the range the Roth limit is zero.
How is a reduced Roth IRA contribution worked out?
Worksheet 2-2 in IRS Publication 590-A subtracts the bottom of your phase-out range from your modified AGI, divides by the width of the range, multiplies by the lesser of the limit and your taxable compensation, and subtracts that product from the same amount. It rounds the reduced limit up to the nearest $10, and if the result is more than $0 but less than $200 it raises it to $200. Contributions for the year to other IRAs reduce the limit further.
Why do two examples in Publication 590-A show $6,530 and $6,540?
IRS Publication 590-A (2025) prints two Roth examples. The text example gives modified AGI of $150,000 and a reduced contribution of $6,530. The illustrated Worksheet 2-2 shows modified AGI of $151,000, a line 5 ratio of 0.067 and a result of $6,540. The two do not match each other, and neither input reproduces the text example's $6,530: at $150,000 worksheet line 3 is $0, so the worksheet gives the full $7,000, and the illustrated worksheet at $151,000 prints $6,540. This calculator follows the worksheet line by line.
Are Roth IRA withdrawals always tax-free?
No. IRS Publication 590-B says a qualified distribution must be made after the 5-year period that begins with the first tax year for which a contribution was made to a Roth IRA set up for you, and must also be made on or after age 59½, because of disability, to a beneficiary or estate after death, or meet the first-home requirements (up to a $10,000 lifetime limit). The same publication says that for a distribution that is not qualified, the portion allocable to earnings may be subject to tax and may be subject to the 10% additional tax, and that distributions that are a return of regular contributions are not included in gross income.
Does the growth projection predict my balance?
No. FedRateCalc applies the annual return you type to your balance and contributions, one year at a time. It is arithmetic on your assumptions, not a forecast. It does not apply fees, taxes on distributions that are not qualified, or the yearly contribution limit to the contribution you enter.
What if my income is too high for a direct Roth IRA contribution?
IRS Publication 590-A says you can't make a Roth IRA contribution once modified AGI reaches the top of the range for your filing status. FedRateCalc covers one way people use a traditional IRA contribution followed by a conversion on its backdoor Roth IRA page, including the tax rules that affect it.
When can I make a Roth IRA contribution for a year?
IRS Publication 590-A 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.
Related pages
Sources
- IRS: Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs)
- IRS: Publication 590-B (2025), Distributions from Individual Retirement Arrangements (IRAs)
- 26 U.S.C. 408A: Roth IRAs (govinfo)
- IRS: Roth IRAs
Reviewed November 6, 2026. FedRateCalc is not affiliated with the IRS or the SEC; their sites are the official source, and this page is general information, not tax or investment advice.