2017 Roth IRA Income Limit
For 2017, the Roth IRA Income Limit is $186,000 (Phase-out start, joint filers), $196,000 (Phase-out end, joint filers), $118,000 (Phase-out start, single filers) and $133,000 (Phase-out end, single filers).
| Item | Joint filers | Single filers |
|---|---|---|
| Phase-out start | $186,000 | $118,000 |
| Phase-out end | $196,000 | $133,000 |
Effective 2017-01-01Source: Notice 2016-62 (IRS)Verified 2026-08-29
Compared with 2016
| Item | 2016 | 2017 | Change |
|---|---|---|---|
| Phase-out start, joint filers | $184,000 | $186,000 | +$2,000 (+1.1%) |
| Phase-out end, joint filers | $194,000 | $196,000 | +$2,000 (+1.0%) |
| Phase-out start, single filers | $117,000 | $118,000 | +$1,000 (+0.9%) |
| Phase-out end, single filers | $132,000 | $133,000 | +$1,000 (+0.8%) |
Who it applies to
Taxpayers who made or wanted to make contributions to a Roth IRA during the 2017 tax year.
What changed this year, and why
For 2017, the IRS adjusted the Roth IRA income limits for inflation. The phase-out range for married couples filing jointly moved to $186,000–$196,000, and the phase-out range for single filers and heads of household moved to $118,000–$133,000.
Common questions
- What happened if my income fell within the phase-out range?
- If your modified adjusted gross income was below $186,000 for joint filers or below $118,000 for single filers (and heads of household), you could contribute the full amount. Between those starting points and the upper limits - $196,000 for joint filers and $133,000 for single filers - the allowed contribution was reduced. At or above the upper limit, no Roth IRA contribution was permitted.
- How did the limits differ for single filers versus married couples filing jointly?
- The phase-out range for married couples filing jointly was $186,000 to $196,000. For single filers and heads of household, it was $118,000 to $133,000.
How a high modified AGI reduces the limit
For 2017, the Roth IRA contribution limit begins to phase out once your modified adjusted gross income (modified AGI) crosses a threshold. For single filers the phase-out range is $118,000 to $133,000; for married couples filing jointly it is $186,000 to $196,000. If your modified AGI is below the start of the range you may contribute the full annual limit (subject to the overall IRA limit and your taxable compensation). If it is at or above the end of the range you cannot contribute to a Roth IRA at all. Between those two figures the limit is gradually reduced, rather than being eliminated all at once, so a taxpayer whose income falls partway through the band is still permitted to make a smaller Roth contribution.
Contribution limit reduced. If your modified AGI is above a certain amount, your contribution limit is gradually reduced.
Publication 590-A (2017), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Figuring the reduced limit, and how it is rounded
After the phase-out formula produces a reduced Roth IRA contribution limit, that amount is rounded up to the nearest $10. There is also a small-contribution floor: if the calculation yields an amount greater than $0 but less than $200, the limit is increased to $200 rather than being left at a token sum. If the formula produces $0 or a negative result, no Roth contribution is allowed. These rounding rules prevent the limit from being reduced to an impractically small figure and make the final permitted contribution a round number that is easy to enter on tax forms.
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 (2017), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
The income the test uses is modified AGI
The income test for Roth IRA eligibility uses modified adjusted gross income, or modified AGI. This figure starts with the adjusted gross income shown on your tax return and then adds back or removes certain items specified for Roth IRA purposes, such as converted amounts from traditional IRAs. The modification is calculated only to determine eligibility and the reduced contribution limit; it is not used for other AGI-based phase-outs on the return, such as medical or dental expense deductions. The IRS provides a worksheet to walk through the calculation. Because the modified AGI is the number that is compared against the phase-out ranges for single filers and joint filers, getting this figure right is the first step in determining whether a Roth contribution is permitted and, if so, in what amount.
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 (2017), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Traditional and Roth contributions share one annual limit
For any year, a taxpayer who has both a Roth IRA and a traditional IRA does not get two separate contribution limits. Instead, there is a single overall annual limit shared between the two accounts. The starting point is the regular Roth IRA limit. Any contributions made for the year to traditional IRAs or other non-Roth IRAs are then subtracted from that amount, and the remainder is the maximum that may be contributed to Roth IRAs for the year. Employer contributions under a SEP or SIMPLE IRA plan are excluded from this reduction and do not affect the Roth limit. The result means that a taxpayer who maxes out a traditional IRA in a given year may be unable to contribute anything to a Roth IRA through the regular limit, though a spousal or catch-up provision could still apply independently.
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 (2017), 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 2016-62 (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 $186,000 to $196,000 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 $186,000 to $196,000 for married couples filing jointly
- Phase-out start, single filers
For singles and heads of household, the income phase-out range is $118,000 to $133,000
- Phase-out end, single filers
For singles and heads of household, the income phase-out range is $118,000 to $133,000