2023 Roth IRA Income Limit
For 2023, the Roth IRA Income Limit is $138,000 (Phase-out start, single filers), $153,000 (Phase-out end, single filers), $218,000 (Phase-out start, joint filers) and $228,000 (Phase-out end, joint filers).
| Item | Single filers | Joint filers |
|---|---|---|
| Phase-out start | $138,000 | $218,000 |
| Phase-out end | $153,000 | $228,000 |
Effective 2023-01-01Source: Notice 2022-55 (IRS)Verified 2026-08-29
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%) |
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.
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)
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