2025 Roth IRA income limits
For 2025, single filers can make a full Roth contribution up to $150,000 in MAGI. The contribution phases out between $150,000 and $165,000, and disappears entirely above that. For married filing jointly, the phase-out runs from $236,000 to $246,000. The contribution limit is $7,000 ($8,000 if you're 50 or older).
What if your income is too high for a Roth?
There's a workaround called the backdoor Roth. You contribute to a non-deductible Traditional IRA — no income limit on contributions — and then convert it to Roth shortly after. There are some complications if you have other pre-tax IRA balances (the pro-rata rule), so run this by a CPA first.
Traditional IRA deduction limits 2025
If you have a 401(k) at work, your Traditional IRA deduction phases out between $79,000 and $89,000 for single filers, and $126,000 to $146,000 for married filing jointly. If only your spouse has a workplace plan, your phase-out range is $236,000 to $246,000.
Even if you can't deduct a Traditional IRA contribution, you can still make it — it just won't reduce your taxes now. That non-deductible contribution creates "basis" that is tracked on Form 8606 and comes back out tax-free when you withdraw.
Considering a conversion instead? Our Roth conversion estimator shows the tax cost.