2016 Roth IRA Income Limit
For 2016, the Roth IRA Income Limit is $184,000 (Phase-out start, joint filers), $194,000 (Phase-out end, joint filers), $117,000 (Phase-out start, single filers) and $132,000 (Phase-out end, single filers).
| Item | Joint filers | Single filers |
|---|---|---|
| Phase-out start | $184,000 | $117,000 |
| Phase-out end | $194,000 | $132,000 |
Effective 2016-01-01Source: Notice 2015-75 (IRS)Verified 2026-08-29
Who it applies to
Taxpayers who contribute to a Roth IRA
What changed this year, and why
The IRS announced the 2016 cost-of-living adjustments to the Roth IRA income phase-out ranges under IRC § 408A(c)(3). Both the joint-filer and single-filer ranges increased slightly compared with prior years.
Common questions
- What are the Roth IRA income limits for 2016?
- For 2016, the income phase-out range for married couples filing jointly is $184,000 to $194,000. For single filers and heads of household, the range is $117,000 to $132,000. If your modified adjusted gross income falls below the start of the range, you may contribute the full amount. If it falls within the range, your contribution limit is reduced. If it exceeds the end of the range, you cannot contribute to a Roth IRA.
How a high modified AGI reduces the limit
For 2016, a Roth IRA contribution limit is reduced when your modified adjusted gross income (modified AGI) falls within a specific phase-out range. The reduction applies gradually as income rises from the phase-out start to the phase-out end. For taxpayers filing as married filing jointly, the phase-out range runs from $184,000 to $194,000 of modified AGI. For single filers (and certain other filing statuses), the phase-out range runs from $117,000 to $132,000. If your modified AGI is below the start of the range, your full contribution limit is available. If your modified AGI is at or above the end of the range, your Roth IRA contribution limit is zero. If your modified AGI falls inside the range, the IRS worksheet calculates a proportionally reduced limit based on where your income sits within the range. The reduction is computed before considering your taxable compensation or any traditional IRA contributions.
Contribution limit reduced. If your modified AGI is above a certain amount, your contribution limit is gradually reduced.
Publication 590-A (2016), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Figuring the reduced limit, and how it is rounded
Once the Roth IRA contribution limit has been mathematically reduced based on modified AGI, the resulting dollar figure is rounded up to the nearest $10. There is also a protective floor: if the computed reduced limit is more than $0 but less than $200, the limit is increased to $200. This means that a taxpayer whose income falls just inside the phase-out range may still be permitted to contribute at least $200 to a Roth IRA, even when the arithmetic reduction produces only a small remainder. Only when the reduced limit calculates to exactly $0 (typically because modified AGI meets or exceeds the phase-out end of $194,000 for joint filers or $132,000 for single filers) is the contribution limit reduced to zero.
Round your reduced contribution limit up to the nearest $10. If your reduced contribution limit is more than $0, but less than $200, increase the limit to $200.
Publication 590-A (2016), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
The income the test uses is modified AGI
The income figure used to test whether a Roth IRA contribution limit is reduced is called modified AGI. It begins with the adjusted gross income (AGI) shown on your federal income tax return and then adds back or adjusts certain items, as specified by the IRS. For Roth IRA purposes, modified AGI may be higher or lower than regular AGI depending on whether you have Roth conversions, foreign income exclusions, or certain deductions that must be reversed. An important special rule applies to conversion income: when figuring other AGI-based phase-outs and taxable income (such as the deduction for medical and dental expenses), conversion income is not subtracted from AGI. Conversion income is subtracted from AGI only for the purpose of determining modified AGI for Roth IRA purposes. The IRS provides a worksheet to help taxpayers compute this modified AGI figure correctly.
Modified AGI. Your modified AGI for Roth IRA purposes is your adjusted gross income (AGI) as shown on your re- turn with some adjustments.
Publication 590-A (2016), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Traditional and Roth contributions share one annual limit
Traditional IRAs and Roth IRAs share a single aggregate annual contribution limit. The IRS rules state that when contributions are made to both Roth IRAs and traditional IRAs in the same year, the Roth IRA contribution limit is generally the same amount that would apply if all contributions went to Roth IRAs, minus all contributions for the year made to traditional IRAs and other non-Roth IRAs. In other words, the combined total of contributions across all of an individual's traditional and Roth IRAs cannot exceed the annual limit, subject to reductions based on modified AGI and taxable compensation. Employer contributions under a SEP or SIMPLE IRA plan do not reduce this limit. This shared limit means that every dollar contributed to a traditional IRA reduces, dollar for dollar, the amount that may be contributed to a Roth IRA in the same tax year.
Roth IRAs and traditional IRAs. If contributions are made to both Roth IRAs and traditional IRAs established for your benefit, your contribution limit for Roth IRAs gen- erally is the same as your limit would be if contributions were made only to Roth IRAs, but then reduced by all con- tributions for the year to all IRAs other than Roth IRAs.
Publication 590-A (2016), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
How each figure was verified
Each number below was read from a stored copy of the document named beside it, and checked to occur word for word in the quoted sentence. The digest is of that stored text.
Notice 2015-75 (IRS)
- Phase-out start, joint filers
Accordingly, under § 408A(c)(3)(A), the adjusted gross income phase-out range for taxpayers making contributions to a Roth IRA is $184,000 to $194,000 for married couples filing jointly
- Phase-out end, joint filers
Accordingly, under § 408A(c)(3)(A), the adjusted gross income phase-out range for taxpayers making contributions to a Roth IRA is $184,000 to $194,000 for married couples filing jointly
- Phase-out start, single filers
For singles and heads of household, the income phase-out range is $117,000 to $132,000
- Phase-out end, single filers
For singles and heads of household, the income phase-out range is $117,000 to $132,000