2018 Roth IRA Income Limit
For 2018, the Roth IRA Income Limit is $189,000 (Phase-out start, joint filers), $199,000 (Phase-out end, joint filers), $120,000 (Phase-out start, single filers) and $135,000 (Phase-out end, single filers).
| Item | Joint filers | Single filers |
|---|---|---|
| Phase-out start | $189,000 | $120,000 |
| Phase-out end | $199,000 | $135,000 |
Effective 2018-01-01Source: Notice 2017-64 (IRS)Verified 2026-08-29
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%) |
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.
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)
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