2024 Roth IRA Income Limit
For 2024, the Roth IRA Income Limit is $230,000 (Phase-out start, joint filers), $240,000 (Phase-out end, joint filers), $146,000 (Phase-out start, single filers) and $161,000 (Phase-out end, single filers).
| Item | Joint filers | Single filers |
|---|---|---|
| Phase-out start | $230,000 | $146,000 |
| Phase-out end | $240,000 | $161,000 |
Effective 2024-01-01Source: Notice 2023-75 (IRS)Verified 2026-08-29
Compared with 2023
| Item | 2023 | 2024 | Change |
|---|---|---|---|
| Phase-out start, joint filers | $218,000 | $230,000 | +$12,000 (+5.5%) |
| Phase-out end, joint filers | $228,000 | $240,000 | +$12,000 (+5.3%) |
| Phase-out start, single filers | $138,000 | $146,000 | +$8,000 (+5.8%) |
| Phase-out end, single filers | $153,000 | $161,000 | +$8,000 (+5.2%) |
Who it applies to
Taxpayers who contribute to a Roth IRA, including those filing as single, head of household, married filing jointly, or qualifying widow(er).
What changed this year, and why
For 2024, the IRS set new income phase-out ranges that determine how much a taxpayer may contribute to a Roth IRA. These ranges, published in Notice 2023-75, apply to tax year 2024.
Common questions
- What is the 2024 Roth IRA income phase-out range for married couples filing jointly?
- For 2024, the phase-out range for married couples filing jointly (and qualifying widow(ers)) is $230,000 to $240,000 of modified adjusted gross income. If joint income falls below $230,000, the full contribution is allowed. If it reaches $240,000 or more, no Roth IRA contribution is permitted. Between those two figures, the allowed contribution is reduced proportionally.
- What is the 2024 Roth IRA income phase-out range for single filers?
- For 2024, the phase-out range for single filers and heads of household is $146,000 to $161,000 of modified adjusted gross income. Income below $146,000 allows the full contribution; income at $161,000 or above eliminates it entirely. Between those amounts the contribution is reduced proportionally.
Every amount on this page is a published figure rather than yours. The Roth IRA phase-out headroom 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 2024, the Roth IRA contribution limit is reduced when your modified AGI exceeds certain thresholds. Single filers with modified AGI at or above $146,000 face a gradual phase-out, and the limit is eliminated entirely at $161,000. Joint filers see the phase-out start at $230,000 and end at $240,000. Once modified AGI reaches or exceeds the phase-out end amount, no Roth IRA contribution is permitted. The reduction applies only to the portion of income that falls within the phase-out range; taxpayers below the start threshold may contribute up to the full annual limit.
Contribution limit reduced. If your modified AGI is above a certain amount, your contribution limit is gradually reduced.
Publication 590-A (2024), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Figuring the reduced limit, and how it is rounded
After calculating the reduced contribution limit using the IRS worksheet, you must round the result up to the nearest $10. However, if the calculation produces an amount that is greater than $0 but less than $200, the limit is increased to $200. This $200 floor prevents a very small reduction from leaving you with an impractically low contribution amount. If the calculation yields any positive amount below $200, you must increase it to $200. If the calculation yields $0, no contribution is permitted regardless of this rounding rule. This rounding and floor rule applies specifically to the Roth IRA contribution limit after the income-based reduction has been applied. The $10 rounding ensures the final limit is a clean multiple, while the $200 minimum ensures taxpayers near the phase-out boundary still have meaningful contribution room.
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 (2024), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
The income the test uses is modified AGI
The income test for Roth IRA contribution eligibility uses a specific measure called modified AGI, which differs from the adjusted gross income reported on your tax return. Modified AGI starts with your AGI and then adds back certain deductions and exclusions that are subtracted when calculating regular AGI. For example, conversions from a traditional IRA to a Roth IRA must be added back into your income for this calculation, even though you subtract them when computing other AGI-based phase-outs such as medical expense deductions. The IRS provides a worksheet to compute your modified AGI for Roth IRA purposes. This modified figure determines whether your contribution limit falls within a phase-out range or is fully allowed or completely eliminated.
Modified AGI. Your modified AGI for Roth IRA purposes is your AGI as shown on your return with some adjust- ments.
Publication 590-A (2024), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Traditional and Roth contributions share one annual limit
When a taxpayer maintains both Roth IRA and traditional IRA accounts, the total annual contributions across all types are subject to a single combined limit. Contributions to a Roth IRA are calculated as if no traditional IRA contributions were made, but then that Roth limit is reduced dollar-for-dollar by all contributions made to traditional IRAs for the year. Employer contributions under a SEP or SIMPLE IRA plan do not count against this limit. The result is that the combined limit for Roth and traditional IRA contributions cannot exceed the annual maximum, regardless of how the taxpayer allocates funds between the two account types. This prevents taxpayers from exceeding the annual limit by spreading contributions across multiple IRA categories. The annual dollar limit applies uniformly, and any traditional IRA contributions reduce the Roth IRA portion of that shared allowance.
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 (2024), 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 2023-75 (IRS)
- Phase-out start, joint filers
the adjusted gross income phase-out range for taxpayers making contributions to a Roth IRA is between $230,000 and $240,000 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 $230,000 and $240,000 for married couples filing jointly
- Phase-out start, single filers
For singles and heads of household, the income phase-out range is between $146,000 and $161,000
- Phase-out end, single filers
For singles and heads of household, the income phase-out range is between $146,000 and $161,000