2021 Roth IRA Income Limit
For 2021, the Roth IRA Income Limit figures are $125,000 (Phase-out start, single filers), $140,000 (Phase-out end, single filers), $198,000 (Phase-out start, joint filers) and 4 more figures below.
| Item | Single filers | Joint filers | Separate filers |
|---|---|---|---|
| Phase-out start | $125,000 | $198,000 | $0 |
| Phase-out end | $140,000 | $208,000 | $10,000 |
Effective 2021-01-01Source: Notice 2020-79 (IRS)Verified 2026-09-03
Compared with 2020
| Item | 2020 | 2021 | Change |
|---|---|---|---|
| Phase-out start, single filers | $124,000 | $125,000 | +$1,000 (+0.8%) |
| Phase-out end, single filers | $139,000 | $140,000 | +$1,000 (+0.7%) |
| Phase-out start, joint filers | $196,000 | $198,000 | +$2,000 (+1.0%) |
| Phase-out end, joint filers | $206,000 | $208,000 | +$2,000 (+1.0%) |
| Annual IRA contribution limit | $6,000 | $6,000 | +$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$208,000
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 contribute to a Roth IRA, including single filers, heads of household, married couples filing jointly, and qualifying widow(ers).
What changed this year, and why
For 2021, the IRS adjusted the Roth IRA income phase-out ranges upward for cost-of-living increases. These limits took effect on January 1, 2021.
Common questions
- What is the Roth IRA income phase-out range for single filers in 2021?
- For single individuals and heads of household, the ability to contribute to a Roth IRA phases out when adjusted gross income is between $125,000 and $140,000 in 2021.
- What is the Roth IRA income phase-out range for married couples filing jointly in 2021?
- For married couples filing jointly and qualifying widow(ers), the Roth IRA contribution phase-out range is $198,000 to $208,000 in 2021.
- How do the 2021 limits compare to 2020?
- In 2020, the single-filer phase-out range was $124,000 to $139,000, and the joint-filer range was $196,000 to $206,000. The 2021 ranges are each slightly higher.
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 2021, if your modified adjusted gross income (modified AGI) exceeds certain thresholds, your Roth IRA contribution limit is gradually reduced rather than eliminated all at once. Single filers, heads of household, and married filers living apart all face a phase-out range starting at $125,000 and ending at $140,000. Married couples filing jointly (and qualifying widow(er)s) have a wider phase-out range from $198,000 to $208,000. If your modified AGI falls below the start of the range, you may contribute the full amount allowed under the regular contribution limit rules. If your modified AGI reaches or exceeds the end of the range, you cannot contribute to a Roth IRA at all. Between those two points, your allowable contribution is reduced proportionally using Worksheet 2-2, as described in Table 2-1.
Contribution limit reduced. If your modified AGI is above a certain amount, your contribution limit is gradually reduced. Use Table 2-1 to determine if this reduction ap- plies to you.
Publication 590-A (2021), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Figuring the reduced limit, and how it is rounded
Once the IRS worksheet produces a fractional dollar amount for your reduced Roth IRA contribution, you must round that figure up to the nearest $10. There is also a floor: if the calculation yields an amount greater than zero but less than $200, you may still contribute $200. This minimum contribution rule prevents the phase-out from eliminating your ability to contribute entirely when your income is only slightly above the phase-out threshold. For example, a single filer with modified AGI just above the $125,000 phase-out start may have a very small reduced limit, but rather than being limited to a few dollars the IRS allows a $200 contribution. The rounding and floor apply after all other calculations, including the reduction based on modified AGI and the shared limit between traditional and Roth IRAs, have been completed.
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 (2021), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
The income the test uses is modified AGI
The income threshold used to determine whether your Roth IRA contribution is reduced is based on your modified adjusted gross income (modified AGI), not your raw adjusted gross income. Your modified AGI starts with the AGI figure shown on your tax return and then includes certain adjustments that the IRS requires you to add back. The purpose of these adjustments is to create a broader measure of income for Roth IRA eligibility than the standard AGI. One key adjustment involves Roth conversion income: you must subtract conversion income from AGI only when calculating your modified AGI for Roth IRA purposes, and you should not subtract that same income when computing other AGI-based figures such as your medical and dental expense deduction. Taxpayers use a worksheet provided by the IRS to compute their modified AGI for Roth IRA purposes step by step. This ensures that both traditional IRA and Roth IRA contributions are evaluated against a consistent, fairly calculated income figure.
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 (2021), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Traditional and Roth contributions share one annual limit
The Roth IRA contribution limit is linked to the overall limit for all IRAs. When you contribute to both traditional and Roth accounts in the same year, the amount you may put into Roth IRAs equals what your limit would have been if you contributed only to Roth accounts, minus every dollar you contributed during the year to traditional IRAs. This prevents taxpayers from effectively doubling their retirement savings capacity by splitting contributions across the two account types. Employer contributions made under a SEP or SIMPLE IRA plan are excluded from this reduction, so they do not shrink your Roth room. The overall annual limit itself depends on your age and your taxable compensation, but regardless of those factors the same ceiling applies to the combined total of traditional and Roth contributions. You may choose how to divide that shared allowance between deductible traditional contributions and after-tax Roth contributions, but the sum of both cannot exceed the limit.
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 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. Employer contributions under a SEP or SIMPLE IRA plan don’t affect this limit.
Publication 590-A (2021), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Contributions for a year can be made up until the filing deadline
For 2021, the deadline to make a Roth IRA contribution is April 18, 2022 - the filing due date, not including extensions. You may contribute at any point during 2021 itself, but any contribution made after December 31, 2021 and on or before that April date still counts toward your 2021 limit. Extensions do not move the deadline later.
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 2021 by the due date (not including extensions) for filing your 2021 tax return. This means that most people can make contributions for 2021 by April 18, 2022.
Publication 590-A (2021), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
There is no line on your return for a Roth contribution
Unlike traditional IRA contributions, which may be deductible and reported on your tax return, Roth IRA contributions are made with after-tax dollars and do not generate any deduction or credit. As a result, the IRS does not require you to report these contributions on your tax return. You do not enter them on Form 1040 or any other line of your return. However, you may need to report certain Roth IRA transactions, such as conversions from a traditional IRA or distributions, on Form 8606 or other tax forms. The contributions themselves, though, remain unreported on your annual income tax filing.
Contributions not reported. You don’t report Roth IRA contributions on your return.
Publication 590-A (2021), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
An excess contribution can be soaked up by a later year's room
If you contribute more than the annual limit to your Roth IRA in a given year, the excess amount does not have to be withdrawn immediately. Instead, you can apply the excess contribution from one year to a later year, as long as your contributions for that later year are less than the maximum amount you are allowed to contribute for that year. This means that if you have unused contribution room in a future year - for example, because your income falls and your limit increases, or simply because you did not max out your contribution - the prior year's excess can fill that gap. The excess is essentially carried forward and absorbed by the later year's available room, allowing you to correct an overcontribution without having to withdraw the excess amount, provided you have sufficient contribution room available in future years.
Applying excess contributions. 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 (2021), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Contributing more than the limit costs a 6% excise tax
For 2021, if you contribute more than the allowed limit to your Roth IRA, the excess amount is subject to a 6% excise tax each year it remains in the account. This penalty applies annually until the excess is corrected, either by withdrawing the excess amount or by applying it to a later year's contribution limit if you have unused room available. The excise tax is calculated on the excess contribution amount and must be paid each year the excess remains in your Roth IRA. This provision encourages taxpayers to monitor their contributions carefully and correct any overcontributions promptly to avoid ongoing penalties.
A 6% excise tax applies to any excess contribution to a Roth IRA.
Publication 590-A (2021), 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 2020-79 (IRS)
- Phase-out start, single filers
For single individuals and heads of household, the income phase-out range is $125,000 to $140,000
- Phase-out end, single filers
For single individuals and heads of household, the income phase-out range is $125,000 to $140,000
- Phase-out start, joint filers
the adjusted gross income phase-out range for taxpayers making contributions to a Roth IRA is $198,000 to $208,000 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 $198,000 to $208,000 for married couples filing jointly
- Annual IRA contribution limit
The deductible amount under § 219(b)(5)(A) for an individual making qualified retirement contributions remains unchanged at $6,000.
- 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.