What is MAGI for Roth IRA purposes?

Modified adjusted gross income is your adjusted gross income with certain deductions added back, such as the IRA deduction and foreign earned income exclusion. The IRS compares your MAGI to the phase-out range for your filing status to set your Roth limit.

What are the 2025 Roth IRA phase-out ranges?

For single and head-of-household filers, the range is 150,000 to 165,000 USD. For married filing jointly it is 236,000 to 246,000 USD. Married filing separately uses a narrow 0 to 10,000 USD range, so most separate filers cannot contribute directly.

How is the reduced contribution calculated?

The IRS prorates linearly across the phase-out range. The formula is base limit times (range top minus your MAGI) divided by the range width, rounded up to the nearest 10 USD, with a 200 USD floor if the result is positive but small.

What is the contribution limit if I am over 50?

The base IRA contribution limit for 2025 is 7,000 USD. If you are age 50 or older by year end, you can add a 1,000 USD catch-up for a total of 8,000 USD, subject to the same MAGI phase-out reduction.

What if my MAGI is above the range?

If your MAGI exceeds the top of your phase-out range, you cannot contribute directly to a Roth IRA. Many people in that situation use a backdoor Roth (a non-deductible traditional IRA contribution converted to Roth), which this tool does not calculate.

US Roth IRA Eligibility & Contribution Calculator

The IRS limits direct Roth IRA contributions once your income enters a phase-out range. Below the range you get the full limit; above it you get nothing; in between, your limit is prorated. This calculator applies the exact 2025 rule for your filing status.

How it works

base limit = 7,000 (+ 1,000 catch-up if age 50+)
if MAGI <= range low   →  full base limit
if MAGI >= range high  →  0
otherwise              →  base × (range high − MAGI) / (range high − range low)
                          rounded UP to nearest 10, floored at 200 if > 0

The 200 USD floor and round-up-to-10 come straight from IRS Publication 590-A. The phase-out width is 15,000 USD for single filers and 10,000 USD for married filing jointly.

Example

A single filer with MAGI of 157,500 USD and base limit 7,000 USD is halfway through the 150,000 to 165,000 range: 7,000 × (165,000 − 157,500) / 15,000 = 3,500 USD. Rounded to the nearest 10 it stays 3,500 USD.

Notes

This covers direct contributions only. If you are over the range, the backdoor Roth strategy may still let you fund a Roth indirectly, subject to the pro-rata rule on existing traditional IRA balances. Confirm with a tax professional.