2020 Roth IRA Income Limit
For 2020, the Roth IRA Income Limit is $196,000 (Phase-out start, joint filers), $206,000 (Phase-out end, joint filers), $124,000 (Phase-out start, single filers) and $139,000 (Phase-out end, single filers).
| Item | Joint filers | Single filers |
|---|---|---|
| Phase-out start | $196,000 | $124,000 |
| Phase-out end | $206,000 | $139,000 |
Effective 2020-01-01Source: Notice 2019-59 (IRS)Verified 2026-08-29
Compared with 2019
| Item | 2019 | 2020 | Change |
|---|---|---|---|
| Phase-out start, joint filers | $193,000 | $196,000 | +$3,000 (+1.6%) |
| Phase-out end, joint filers | $203,000 | $206,000 | +$3,000 (+1.5%) |
| Phase-out start, single filers | $122,000 | $124,000 | +$2,000 (+1.6%) |
| Phase-out end, single filers | $137,000 | $139,000 | +$2,000 (+1.5%) |
Who it applies to
Taxpayers who make contributions to a Roth IRA
What changed this year, and why
For 2020, the IRS adjusted the Roth IRA income phase-out ranges for cost-of-living increases. The phase-out range for married couples filing jointly is $196,000 to $206,000. The phase-out range for single filers and heads of household is $124,000 to $139,000.
Common questions
- What happens if my income falls within the Roth IRA phase-out range?
- Your ability to contribute to a Roth IRA is reduced (phased out) if your modified adjusted gross income falls between $196,000 and $206,000 for married couples filing jointly, or between $124,000 and $139,000 for single filers and heads of household. If your income is at or above the top of the range, you cannot make a direct Roth IRA contribution. If your income is below the bottom of the range, you may contribute the full amount, subject to other limits.
How a high modified AGI reduces the limit
For 2020, a taxpayer may contribute up to the annual Roth IRA limit only when modified adjusted gross income falls below a threshold. Once modified AGI reaches the phase-out start for the taxpayer's filing status, the maximum contribution is gradually lowered rather than eliminated all at once. The phase-out begins at $124,000 for single filers and at $196,000 for joint filers, and it ends at $139,000 for single filers and at $206,000 for joint filers. A taxpayer whose modified AGI is at or above the phase-out start but below the phase-out end may still contribute a portion of the full limit. A taxpayer whose modified AGI is at or above the phase-out end may not contribute to a Roth IRA for the year. The reduction applies before any sharing with traditional IRA contributions under the combined limit.
Contribution limit reduced. If your modified AGI is above a certain amount, your contribution limit is gradually reduced.
Publication 590-A (2020), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Figuring the reduced limit, and how it is rounded
Once the Roth IRA contribution limit has been lowered because modified AGI falls inside the phase-out range, the resulting figure must be rounded before the taxpayer deposits money. The rounded amount is rounded up to the nearest $10, which means any result that is not already a multiple of 10 is raised to the next higher multiple of 10. There is also a floor for small remainders: if the calculation produces an amount that is greater than $0 but less than $200, the allowed contribution is treated as $200 rather than the smaller computed value. A result of $0 or less means no Roth IRA contribution is permitted for the year. After rounding, the taxpayer may contribute up to that amount, subject to the separate overall limit shared with traditional IRAs.
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 (2020), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
The income the test uses is modified AGI
The income figure used to decide whether the Roth IRA contribution limit must be reduced is not simply the adjusted gross income shown on the tax return. It is a modified version of that amount, called modified AGI for Roth IRA purposes. The starting point is the AGI reported on the return, but certain adjustments are made to that figure. One key adjustment involves income from a conversion of a traditional IRA to a Roth IRA: conversion income is added back when computing modified AGI for the Roth IRA test, but it must not be subtracted when figuring other AGI-based phaseouts or taxable income, such as the deduction for medical and dental expenses. A worksheet is provided to walk the taxpayer through the required adjustments and arrive at the correct modified AGI to compare against the phase-out range.
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 (2020), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Traditional and Roth contributions share one annual limit
A taxpayer who maintains both a traditional IRA and a Roth IRA does not receive two separate annual contribution limits. The law sets one overall limit across all of a taxpayer's IRAs for the year, and contributions to traditional IRAs and Roth IRAs together must stay within that single cap. When contributions are made to both types of accounts, the amount that may go into the Roth IRA equals the full Roth limit reduced by every contribution made for the year to traditional IRAs and other non-Roth IRAs. Employer contributions to a SEP or SIMPLE IRA plan are not counted against this limit. The effect is that a taxpayer who has already used part of the annual limit in a traditional IRA has only the remainder available to contribute to a Roth IRA, and the combined total across both account types cannot exceed the annual limit.
If contributions are made to both Roth IRAs and traditional IRAs established for your benefit, your contribution limit for Roth IRAs is generally 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 (2020), 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 2019-59 (IRS)
- Phase-out start, joint filers
the adjusted gross income phase-out range for taxpayers making contributions to a Roth IRA is $196,000 to $206,000 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 $196,000 to $206,000 for married couples filing jointly
- Phase-out start, single filers
For singles and heads of household, the income phase-out range is $124,000 to $139,000
- Phase-out end, single filers
For singles and heads of household, the income phase-out range is $124,000 to $139,000