2018 Roth IRA Income Limit
For 2018, the Roth IRA Income Limit figures are $189,000 (Phase-out start, joint filers), $199,000 (Phase-out end, joint filers), $120,000 (Phase-out start, single filers) and 4 more figures below.
| Item | Joint filers | Single filers | Separate filers |
|---|---|---|---|
| Phase-out start | $189,000 | $120,000 | $0 |
| Phase-out end | $199,000 | $135,000 | $10,000 |
Effective 2018-01-01Source: Notice 2017-64 (IRS)Verified 2026-09-03
Compared with 2017
| Item | 2017 | 2018 | Change |
|---|---|---|---|
| Phase-out start, joint filers | $186,000 | $189,000 | +$3,000 (+1.6%) |
| Phase-out end, joint filers | $196,000 | $199,000 | +$3,000 (+1.5%) |
| Phase-out start, single filers | $118,000 | $120,000 | +$2,000 (+1.7%) |
| Phase-out end, single filers | $133,000 | $135,000 | +$2,000 (+1.5%) |
| Annual IRA contribution limit | $5,500 | $5,500 | +$0 (+0.0%) |
| Phase-out start, separate filers | $0 | $0 | +$0 |
| Phase-out end, separate filers | $10,000 | $10,000 | +$0 (+0.0%) |
Phase-out start
Phase-out end
$10,000$199,000
One dot per column of the table, on a scale running from the smallest of these amounts to the largest. The scale is logarithmic - each faint line is ten times the one before it, so that the amounts crowded at the low end stay far enough apart to read. The table states which dot is which.
Who it applies to
Taxpayers who make contributions to a Roth IRA, as defined under Internal Revenue Code § 408A.
What changed this year, and why
For 2018, the IRS raised the adjusted gross income phase-out ranges that determine how much a taxpayer may contribute to a Roth IRA. The phase-out range for married couples filing jointly moved to $189,000–$199,000, up from $186,000–$196,000 in 2017. The range for single filers and heads of household moved to $120,000–$135,000, up from $118,000–$133,000 in 2017.
Common questions
- What happens if my income falls within the phase-out range?
- If your modified adjusted gross income falls within the phase-out range, your maximum Roth IRA contribution is reduced proportionally. Below the range you may contribute the full amount; above the range you may not contribute.
Every amount on this page is a published figure rather than yours. The Roth IRA limit left for a single filer takes the number you enter and works it out against them, showing which published figure it used.
How a high modified AGI reduces the limit
For 2018, if your modified adjusted gross income exceeds certain thresholds, the amount you can contribute to a Roth IRA is gradually reduced rather than eliminated all at once. This phase-out begins at $120,000 for single filers and $189,000 for married couples filing jointly. Once your income reaches the phase-out range, your contribution limit is calculated using a worksheet that determines what portion of the standard limit you can still contribute. If your modified AGI reaches $135,000 as a single filer or $199,000 as a joint filer, you cannot contribute to a Roth IRA at all. The reduction applies progressively within the phase-out range, so someone with income just above the starting threshold can still contribute most of the allowable amount, while someone near the upper end can contribute very little.
Contribution limit reduced. If your modified AGI is above a certain amount, your contribution limit is gradually reduced.
Publication 590-A (2018), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Figuring the reduced limit, and how it is rounded
Once you calculate your reduced contribution limit using the worksheet, you must round that amount up to the nearest $10. This rounding rule applies to the final figure after all phase-out calculations are complete. There is also a special minimum rule: if your calculated reduced contribution limit is more than $0 but less than $200, the IRS increases it to $200. This prevents taxpayers with incomes near the upper phase-out threshold from being left with an awkwardly small contribution amount. The rounding happens after you determine your reduced limit, ensuring the final contribution amount you can make is in clean $10 increments rather than an exact calculated figure that might include cents or odd dollar amounts.
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 (2018), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
The income the test uses is modified AGI
The income test for Roth IRA contribution eligibility uses modified adjusted gross income, which starts with the adjusted gross income shown on your tax return and then adds back certain items. You determine this figure using a specific worksheet provided by the IRS. The modified AGI calculation is separate from other AGI-based phase-outs on your return, such as deductions for medical expenses. Importantly, if you converted a traditional IRA to a Roth IRA, that conversion income is included in your modified AGI for Roth purposes, but you should not subtract it when calculating your other income-based limitations. The modified AGI is the starting point for determining whether the phase-out rules apply to your contribution limit.
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 (2018), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Traditional and Roth contributions share one annual limit
The annual contribution limit applies across all your traditional and Roth IRAs combined, not separately to each type. If you contribute to both traditional IRAs and Roth IRAs in the same year, your total contributions cannot exceed the annual limit. The amount you can contribute to Roth IRAs specifically is calculated by first determining what your limit would be if you contributed only to Roth IRAs, then reducing that amount by all contributions you made to traditional IRAs and other non-Roth IRAs during the year. This means contributions to traditional IRAs effectively use up part of your overall annual contribution allowance, leaving less available for Roth IRA contributions. The shared limit ensures that taxpayers cannot double their contribution capacity by splitting contributions between different types of IRAs.
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 (2018), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Contributions for a year can be made up until the filing deadline
For a Roth IRA, the deadline to make a contribution for a given tax year is the date the taxpayer's federal income tax return is due for that year, not including any extension. For example, contributions for the 2018 tax year could be made through April 15, 2019, even though the contribution is counted toward the prior year. Unlike traditional IRA contributions, Roth contributions are not claimed as a deduction on the return. Taxpayers who are close to the phase-out range based on modified adjusted gross income - $120,000 to $135,000 for single filers, or $189,000 to $199,000 for joint filers - should be aware that the timing of contributions can affect which year's limit applies. Because the filing deadline is the same date the return is due, there is no separate Roth IRA line on the return to report the contribution itself.
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). You can make contributions for 2018 by the due date (not including extensions) for filing your 2018 tax return.
Publication 590-A (2018), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
There is no line on your return for a Roth contribution
When you contribute to a Roth IRA, there is no deduction to claim because contributions are made with after-tax dollars. As a result, the IRS does not require you to report these contributions on your federal income tax return. This differs from traditional IRA contributions, which may be deductible and are reported on the return. Even though Roth contributions are not shown on the return, they still count against the annual contribution limit and are subject to the income phase-out ranges. For 2018, the phase-out begins at $120,000 for single filers and $189,000 for joint filers, meaning that taxpayers above those levels may find their ability to contribute reduced or eliminated entirely.
Contributions not reported. You don’t report Roth IRA contributions on your return.
Publication 590-A (2018), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
An excess contribution can be soaked up by a later year's room
If your Roth IRA contributions for a year exceed the annual limit, you may be able to use part of the overage to cover a shortfall in a later year. Specifically, if you contributed more than allowed in one year, the excess can be applied to a subsequent year in which your contributions are below the maximum permitted for that later year. This allows the prior overage to be "soaked up" by unused contribution room, reducing or eliminating the ongoing excise tax that would otherwise apply to the excess amount.
If contributions to your Roth IRA for a year were more than the limit, you can ap- ply the excess contribution in 1 year to a later year if the contributions for that later year are less than the maximum allowed for that year.
Publication 590-A (2018), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Contributing more than the limit costs a 6% excise tax
If you contribute more than the annual limit to your Roth IRA, the IRS imposes a 6% excise tax on the excess amount. This tax applies each year the excess remains in the account, so the cost compounds over time if the overage is not corrected. The excess is the amount by which your contributions for the year exceed your contribution limit, after taking into account any qualified rollovers or conversions that do not count toward the limit.
A 6% excise tax applies to any excess contribution to a Roth IRA.
Publication 590-A (2018), 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 2017-64 (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 $189,000 to $199,000 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 $189,000 to $199,000 for married couples filing jointly
- Phase-out start, single filers
For singles and heads of household, the income phase-out range is $120,000 to $135,000
- Phase-out end, single filers
For singles and heads of household, the income phase-out range is $120,000 to $135,000
- Annual IRA contribution limit
The deductible amount under § 219(b)(5)(A) for an individual making qualified retirement contributions remains unchanged at $5,500.
- Phase-out start, separate filers
For a married individual filing a separate return, the phase-out range is not subject to an annual cost-of-living adjustment and remains $0 to $10,000.
- Phase-out end, separate filers
For a married individual filing a separate return, the phase-out range is not subject to an annual cost-of-living adjustment and remains $0 to $10,000.