2023 Roth IRA Income Limit
For 2023, the Roth IRA Income Limit figures are $138,000 (Phase-out start, single filers), $153,000 (Phase-out end, single filers), $218,000 (Phase-out start, joint filers) and 4 more figures below.
| Item | Single filers | Joint filers | Separate filers |
|---|---|---|---|
| Phase-out start | $138,000 | $218,000 | $0 |
| Phase-out end | $153,000 | $228,000 | $10,000 |
Effective 2023-01-01Source: Notice 2022-55 (IRS)Verified 2026-09-03
Compared with 2022
| Item | 2022 | 2023 | Change |
|---|---|---|---|
| Phase-out start, single filers | $129,000 | $138,000 | +$9,000 (+7.0%) |
| Phase-out end, single filers | $144,000 | $153,000 | +$9,000 (+6.3%) |
| Phase-out start, joint filers | $204,000 | $218,000 | +$14,000 (+6.9%) |
| Phase-out end, joint filers | $214,000 | $228,000 | +$14,000 (+6.5%) |
| Annual IRA contribution limit | $6,000 | $6,500 | +$500 (+8.3%) |
| 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$228,000
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 Roth IRAs and need to know the 2023 income limits that determine their contribution eligibility
What changed this year, and why
Updated Roth IRA income phase-out ranges for 2023 to reflect IRS cost-of-living adjustments published in Notice 2022-55
Common questions
- What happens if my income falls within the phase-out range?
- If your modified adjusted gross income falls between the phase-out start and end amounts for your filing status, your Roth IRA contribution limit is reduced proportionally. You cannot make a full contribution.
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
When your modified adjusted gross income (AGI) exceeds certain thresholds, the maximum amount you can contribute to a Roth IRA is gradually phased out rather than eliminated all at once. For single filers in 2023, the reduction begins at $138,000 and is complete at $153,000. For married couples filing jointly, the phase-out range is $218,000 to $228,000. Within these ranges, the higher your income, the lower your allowable contribution. If your modified AGI falls below the starting point, you may contribute up to the full annual limit. If it reaches or exceeds the ending point, your Roth IRA contribution limit is reduced to zero.
Contribution limit reduced. If your modified AGI is above a certain amount, your contribution limit is gradually reduced.
Publication 590-A (2023), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Figuring the reduced limit, and how it is rounded
After calculating a reduced Roth IRA contribution limit based on your modified AGI, you must round the result. The IRS requires you to round your reduced contribution limit up to the nearest $10. There is also a special minimum rule: if your calculated reduced limit is more than $0 but less than $200, you are allowed to increase it to $200. This ensures that taxpayers who are partially eligible can still make a meaningful contribution rather than being limited to a trivially small amount.
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 (2023), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
The income the test uses is modified AGI
The income figure used to determine whether a Roth IRA contribution is reduced or eliminated is called modified AGI. It starts with the adjusted gross income shown on the taxpayer's federal return and then applies certain adjustments specific to Roth IRA purposes. The adjustments can include adding back items such as a Roth conversion amount or certain deductions that are allowed in computing regular AGI. Taxpayers must complete a dedicated worksheet to arrive at the modified AGI number before they can test it against the phase-out thresholds. For 2023, the phase-out range for single filers runs from $138,000 to $153,000, and for married filing jointly it runs from $218,000 to $228,000. The modified AGI, not the regular AGI, is the figure that determines whether and by how much the contribution limit is 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 (2023), 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 get two separate full contribution limits. The overall annual limit is shared between the two types of accounts. When contributions are made to both, the limit that applies to the Roth IRA is calculated as if only Roth contributions were being made, and then that amount is reduced by every contribution made for the year to traditional IRAs or other non-Roth IRAs. Employer contributions under a SEP or SIMPLE IRA plan do not count against this shared limit. The practical result is that the total of all IRA contributions made by or for an individual across traditional and Roth accounts cannot exceed the annual maximum. A taxpayer who maxes out contributions to a traditional IRA has no room left for a Roth IRA contribution in the same year.
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.
Publication 590-A (2023), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Contributions for a year can be made up until the filing deadline
For the 2023 tax year in the United States, you can make a Roth IRA contribution at any time during 2023 or by the filing deadline for your 2023 federal income tax return, excluding any extension. For most taxpayers, that deadline is April 15, 2024. The contribution counts for the prior tax year even though it is made after December 31, as long as it is deposited by that due date. If you miss the deadline and do not have an extension, the contribution will be treated as one for the year it was actually made in, not the year you intended.
You can make contributions for 2023 by the due date (not including extensions) for filing your 2023 tax return. This means that most people can make contributions for 2023 by April 15, 2024.
Publication 590-A (2023), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
There is no line on your return for a Roth contribution
For the United States in 2023, the IRS does not provide a specific line on your federal income tax return to report a Roth IRA contribution you made for the year. Unlike deductible traditional IRA contributions, which reduce your adjusted gross income and appear on your return, Roth contributions are made with after-tax dollars and have no immediate tax effect. This means you do not enter the amount anywhere on Form 1040 or its schedules when you file. The IRS still tracks your contributions indirectly through information returns filed by your Roth IRA custodian, and you remain responsible for ensuring you do not exceed the annual limit based on your filing status and income level. If you do exceed the limit, you must report the excess and any associated excise tax on Form 5329, but the contribution itself is not entered on the return in the year it is made.
Contributions not reported. You don’t report Roth IRA contributions on your return.
Publication 590-A (2023), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
An excess contribution can be soaked up by a later year's room
Under United States rules, if you made an excess contribution to your Roth IRA for a given year, you do not necessarily have to withdraw it to stop the ongoing excise tax from applying. Instead, if your contribution room for a later year is not fully used, the earlier excess can be applied against that later year's limit, effectively soaking it up. For example, if you contributed too much in 2023 but contributed less than the maximum in 2024, the 2023 excess may count toward the 2024 limit and no longer be treated as excess. This avoids the need to take a corrective distribution, though the excise tax would still have applied in the year the overcontribution originally occurred. This option is useful for taxpayers who discover they overcontributed but are able to reduce their contributions in a subsequent year to absorb the earlier excess.
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 (2023), 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 in the United States for 2023, the IRS imposes a 6% excise tax on the excess amount. This tax applies each year the excess remains in the account, not just the year it was made, so it can accumulate over time if not corrected. The excess is the amount by which your contributions for the year exceed the maximum allowed after taking the income phase-out into account. You can avoid the ongoing tax by withdrawing the excess, plus any earnings attributable to it, before the filing deadline including extensions for that year, or by leaving the excess in the account and having it absorbed by a later year's unused contribution room.
A 6% excise tax applies to any excess contribution to a Roth IRA.
Publication 590-A (2023), 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 2022-55 (IRS)
- Phase-out start, single filers
For singles and heads of household, the income phase-out range is between $138,000 and $153,000
- Phase-out end, single filers
For singles and heads of household, the income phase-out range is between $138,000 and $153,000
- Phase-out start, joint filers
the adjusted gross income phase-out range for taxpayers making contributions to a Roth IRA is between $218,000 and $228,000 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 between $218,000 and $228,000 for married couples filing jointly
- Annual IRA contribution limit
The deductible amount under sections 219(b)(5)(A) for an individual making qualified retirement contributions is increased from $6,000 to $6,500.
- 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 between $0 and $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 between $0 and $10,000.