2019 Roth IRA Income Limit
For 2019, the Roth IRA Income Limit is $193,000 (Phase-out start, joint filers), $203,000 (Phase-out end, joint filers), $122,000 (Phase-out start, single filers) and $137,000 (Phase-out end, single filers).
| Item | Joint filers | Single filers |
|---|---|---|
| Phase-out start | $193,000 | $122,000 |
| Phase-out end | $203,000 | $137,000 |
Effective 2019-01-01Source: Notice 2018-83 (IRS)Verified 2026-08-29
Compared with 2018
| Item | 2018 | 2019 | Change |
|---|---|---|---|
| Phase-out start, joint filers | $189,000 | $193,000 | +$4,000 (+2.1%) |
| Phase-out end, joint filers | $199,000 | $203,000 | +$4,000 (+2.0%) |
| Phase-out start, single filers | $120,000 | $122,000 | +$2,000 (+1.7%) |
| Phase-out end, single filers | $135,000 | $137,000 | +$2,000 (+1.5%) |
Who it applies to
Taxpayers who make contributions to a Roth IRA
What changed this year, and why
For 2019, the IRS increased the adjusted gross income phase-out ranges that determine how much a taxpayer may contribute to a Roth IRA. The limits are effective January 1, 2019.
Common questions
- What is the 2019 Roth IRA income phase-out range for married couples filing jointly?
- For 2019, the phase-out range for married couples filing jointly (and qualifying widow(er)s) is $193,000 to $203,000. In 2018 it was $189,000 to $199,000.
- What is the 2019 Roth IRA income phase-out range for single filers?
- For 2019, the phase-out range for single filers and heads of household is $122,000 to $137,000. In 2018 it was $120,000 to $135,000.
- What is the phase-out range for married individuals filing separately?
- For married individuals filing separately, the phase-out range is not subject to annual cost-of-living adjustment and is unchanged for 2019.
- How does the phase-out work?
- If your modified adjusted gross income falls below the phase-out start, you may contribute the full Roth IRA limit. If it falls within the phase-out range, your allowed contribution is reduced. If it reaches or exceeds the phase-out end, you may not contribute to a Roth IRA.
How a high modified AGI reduces the limit
For 2019, if your modified adjusted gross income (modified AGI) falls within the phase-out range for your filing status, the maximum amount you may contribute to a Roth IRA is gradually reduced rather than being allowed in full. For married couples filing jointly, the reduction begins when modified AGI reaches $193,000 and is complete at $203,000. For single filers, the reduction begins at $122,000 and is complete at $137,000. If your modified AGI is at or above the upper end of the range, you cannot make a regular Roth IRA contribution for the year. If your modified AGI is below the lower end of the range, the full contribution limit applies. Once you determine that a reduction applies, you use the worksheet the IRS provides to calculate the specific reduced dollar amount you are permitted to contribute.
Contribution limit reduced. If your modified AGI is above a certain amount, your contribution limit is gradually reduced.
Publication 590-A (2019), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Figuring the reduced limit, and how it is rounded
After you determine that your Roth IRA contribution limit must be reduced because your income falls in the phase-out range, you use the worksheet the IRS provides to calculate the specific reduced dollar amount. That result is then subject to a rounding rule: you round the reduced limit up to the nearest $10. For example, if the worksheet produces a figure that does not end in a multiple of $10, you increase it to the next whole $10. The instructions also include a special floor: if the calculation yields any amount greater than $0 but less than $200, the limit is increased to $200 rather than being rounded to a very small figure. This ensures that a taxpayer who still qualifies for a small contribution is not left with a negligible amount, and that every final contribution figure is expressed in a clean multiple of $10.
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 (2019), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
The income the test uses is modified AGI
The income figure used to determine whether your Roth IRA contribution limit is reduced is called modified AGI. For Roth IRA purposes, your modified AGI starts with the adjusted gross income (AGI) shown on your tax return and then adds back certain items that the IRS specifies. One important rule: if you converted a traditional IRA to a Roth IRA during the year, the conversion income is included in modified AGI for Roth IRA purposes, but it must not be subtracted when figuring other AGI-based phaseouts on your return, such as the deduction for medical and dental expenses. You figure your modified AGI using a dedicated worksheet the IRS supplies. Once you have this number, you compare it to the phase-out thresholds for your filing status to determine whether and by how much your Roth IRA contribution limit must be reduced.
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 (2019), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Traditional and Roth contributions share one annual limit
The annual contribution limit for Roth IRAs is not separate from the limit for traditional IRAs; instead, both types of accounts share a single combined ceiling. If you make contributions to both a Roth IRA and a traditional IRA in the same year, your allowable Roth contribution equals what your limit would be if you contributed only to a Roth IRA, minus all contributions you made for the year to traditional IRAs and other non-Roth IRAs. Employer contributions to a SEP or SIMPLE IRA plan do not count against this shared limit. In practice, this means that contributions to traditional IRAs directly reduce the room available for Roth IRA contributions dollar for dollar, up to the overall annual cap. The rule prevents someone from using two different IRA types to exceed the single yearly contribution maximum.
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 (2019), 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 2018-83 (IRS)
- Phase-out start, joint filers
the adjusted gross income phase-out range for taxpayers making contributions to a Roth IRA is $193,000 to $203,000 for married couples filing jointly
- Phase-out end, joint filers
the adjusted gross income phase-out range for taxpayers making contributions to a Roth IRA is $193,000 to $203,000 for married couples filing jointly
- Phase-out start, single filers
For singles and heads of household, the income phase-out range is $122,000 to $137,000
- Phase-out end, single filers
For singles and heads of household, the income phase-out range is $122,000 to $137,000