2025 Roth IRA Income Limit
For 2025, the Roth IRA Income Limit figures are $150,000 (Phase-out start, single filers), $165,000 (Phase-out end, single filers), $236,000 (Phase-out start, joint filers) and 4 more figures below.
| Item | Single filers | Joint filers | Separate filers |
|---|---|---|---|
| Phase-out start | $150,000 | $236,000 | $0 |
| Phase-out end | $165,000 | $246,000 | $10,000 |
Effective 2025-01-01Source: Notice 2024-80 (IRS)Verified 2026-09-03
Compared with 2024
| Item | 2024 | 2025 | Change |
|---|---|---|---|
| Phase-out start, single filers | $146,000 | $150,000 | +$4,000 (+2.7%) |
| Phase-out end, single filers | $161,000 | $165,000 | +$4,000 (+2.5%) |
| Phase-out start, joint filers | $230,000 | $236,000 | +$6,000 (+2.6%) |
| Phase-out end, joint filers | $240,000 | $246,000 | +$6,000 (+2.5%) |
| Annual IRA contribution limit | $7,000 | $7,000 | +$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$246,000
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
The range applies to a taxpayer contributing to a Roth IRA, and which range applies is decided by filing status and by adjusted gross income for the year. Married couples filing jointly, and taxpayers filing as a qualifying widow(er), use the range that starts at $236,000 and ends at $246,000. Singles and heads of household use the range that starts at $150,000 and ends at $165,000. A married individual filing a separate return is treated differently again: Notice 2024-80 states that this phase-out range is not subject to an annual cost-of-living adjustment, so it does not move with the other two. That range runs from $0 to $10,000 of adjusted gross income. A taxpayer whose adjusted gross income is below the start of the applicable range is not touched by the phase-out at all, and is instead limited only by the separate dollar ceiling on IRA contributions that the same notice sets under section 219.
What changed this year, and why
For 2025 the adjusted gross income phase-out range for taxpayers making contributions to a Roth IRA is between $236,000 and $246,000 for married couples filing jointly, and between $150,000 and $165,000 for singles and heads of household. Both ranges sit higher than the ranges the prior notice set. Notice 2024-80 reaches them from the adjusted gross income limitations under section 408A, which it raises to $236,000 for a joint return or a qualifying widow(er) and to $150,000 for all other taxpayers other than married taxpayers filing separately.
Common questions
- What is the Roth IRA income limit for 2025 if I file single?
- For 2025 the adjusted gross income phase-out range for singles and heads of household is between $150,000 and $165,000. Below $150,000 the phase-out does not bite. Across the range the maximum Roth IRA contribution is reduced as income rises, and at $165,000 the range is exhausted. Notice 2024-80 sets both ends, working from the adjusted gross income limitation under section 408A.
- What is the Roth IRA income limit for married filing jointly in 2025?
- The range runs between $236,000 and $246,000 of adjusted gross income for 2025, and the same range covers a taxpayer filing as a qualifying widow(er). Notice 2024-80 sets $236,000 as the adjusted gross income limitation under section 408A for a joint return and gives $246,000 as the top of the phase-out range. A couple below $236,000 is outside the phase-out entirely.
- What happens if my income is above the Roth IRA phase-out range?
- The range ends at $165,000 for singles and heads of household and at $246,000 for married couples filing jointly. Notice 2024-80 describes these as the adjusted gross income phase-out range for taxpayers making contributions to a Roth IRA, so income at the top of the applicable range leaves nothing of the contribution the limitation would otherwise allow. Between the two ends the amount is reduced rather than removed.
- Do heads of household use the single or the joint Roth IRA range?
- The single range. Notice 2024-80 groups singles and heads of household together and gives them one range for 2025, between $150,000 and $165,000. The range between $236,000 and $246,000 is reserved for married couples filing jointly and for taxpayers filing as a qualifying widow(er). The notice draws no separate head of household figure for Roth IRA contributions.
- What is the Roth IRA income limit for married filing separately?
- Notice 2024-80 states that for a married individual filing a separate return the phase-out range is not subject to an annual cost-of-living adjustment. It therefore does not move for 2025 the way the others do, and it is stated in the notice as its own range, distinct from the $150,000 to $165,000 range for singles and heads of household and from the $236,000 to $246,000 range for joint returns. That range runs from $0 to $10,000 of adjusted gross income.
- What income figure does the Roth IRA limit use?
- Adjusted gross income. Notice 2024-80 states the 2025 amounts as adjusted gross income limitations under section 408A, then restates them as an adjusted gross income phase-out range for taxpayers making contributions to a Roth IRA. That income measure, together with filing status, is what places a taxpayer below, inside, or above the applicable range for the year.
- Is the Roth IRA income range the same as the traditional IRA deduction phase-out?
- No, and Notice 2024-80 sets them out separately. The Roth ranges come from section 408A and govern contributions to a Roth IRA. The traditional IRA deduction is phased out under section 219(g), by filing status and by whether the taxpayer or a spouse is an active participant in a workplace plan. The two tests use different provisions and different applicable amounts.
- Where do the 2025 Roth IRA income limits come from?
- Notice 2024-80, titled 2025 Amounts Relating to Retirement Plans and IRAs, as Adjusted for Changes in Cost-of-Living. It states the adjusted gross income limitations under section 408A and then the resulting phase-out ranges for 2025: $236,000 to $246,000 for married couples filing jointly and $150,000 to $165,000 for singles and heads of household, after its rounding rules are applied.
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
The IRS caps how much you can put into a Roth IRA each year, but that cap is not fixed for everyone. If your modified adjusted gross income (modified AGI) rises above a threshold set for your filing status, the amount you are allowed to contribute is gradually brought down. The phase-out is not all-or-nothing: as your income climbs through a range, your permitted contribution shrinks in stages until it reaches zero at the top of the range. For 2025, single filers see the reduction begin at $150,000 and end at $165,000; married couples filing jointly see it begin at $236,000 and end at $246,000. If your modified AGI falls below the start of the range, you may contribute up to the full annual limit. If it reaches or exceeds the end of the range, you cannot make any Roth IRA contribution for the year. The IRS points you to Table 2-1 to check whether the reduction applies to your situation, and to Worksheet 2-2 to work out the exact reduced figure once you know it does.
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 (2025), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Figuring the reduced limit, and how it is rounded
Once the reduced contribution limit has been worked out, the result is not used as a raw dollar-and-cent figure. The IRS requires you to round that amount up to the nearest $10. There is also a floor for small reductions: if the calculated limit is more than $0 but less than $200, the limit is increased to $200 rather than being rounded to a smaller amount or treated as zero. This means that a taxpayer whose income falls just inside the phase-out range and whose mathematical reduction would otherwise leave only a token amount still has a meaningful minimum contribution room. The rounding rule applies specifically to the Roth IRA limit derived after the modified AGI reduction; it does not change the base annual limit itself. Taxpayers use a worksheet provided by the IRS to figure the pre-rounded reduced limit before applying these rounding and floor rules.
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 (2025), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
The income the test uses is modified AGI
The income figure the Roth IRA contribution limits are tested against is not simply the adjusted gross income (AGI) shown on your tax return. For Roth IRA purposes, the IRS uses modified AGI, which starts with your AGI and then adds back certain items that were excluded or deducted on the return. You work out this figure on Worksheet 2-1. One important adjustment concerns conversion income: when a traditional IRA is converted to a Roth IRA, the resulting income is included in AGI on the return, but for Roth IRA modified AGI purposes it is subtracted back out. The IRS cautions that this subtraction is used only for the purpose of figuring modified AGI for Roth IRA contribution limits; it should not be used when calculating other AGI-based phase-outs or taxable income items, such as the deduction for medical and dental expenses.
Modified AGI. Your modified AGI for Roth IRA purposes is your AGI as shown on your return with some adjust- ments. Use Worksheet 2-1 to determine your modified AGI.
Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Traditional and Roth contributions share one annual limit
The annual contribution limit is not separate for traditional IRAs and Roth IRAs; the two account types share one overall ceiling. If you contribute to both kinds of IRA in the same year, the amount you are allowed to put into Roth IRAs is generally the same as the limit you would have if all your contributions went to Roth IRAs alone, minus every contribution you made for the year to any IRA other than a Roth IRA (that is, to traditional IRAs). Employer contributions under a SEP arrangement or a SIMPLE IRA plan do not count toward this reduction. In other words, the total of your traditional IRA contributions and your Roth IRA contributions combined cannot exceed the annual limit applicable to you. This shared limit is the reason a taxpayer who has already maxed out a traditional IRA has no room left for a Roth IRA contribution in the same year, even if income alone would otherwise permit it.
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 (2025), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Contributions for a year can be made up until the filing deadline
In the United States, you do not have to make a Roth IRA contribution by December 31 of the tax year. The IRS allows you to make the contribution any time during the year or up to the due date of your federal income tax return for that year, without counting any filing extension. For 2025 contributions, the deadline falls on April 15, 2026 for most taxpayers. The contribution still counts for the prior tax year even though the money goes in months after that year ended.
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 2025 by the due date (not including extensions) for filing your 2025 tax return. This means that most people can make contributions for 2025 by April 15, 2026.
Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
There is no line on your return for a Roth contribution
In the United States, Roth IRA contributions do not appear on your federal income tax return. Unlike traditional IRA contributions, which may be deductible and reported as adjustments to income, Roth contributions are made with after-tax dollars and are not claimed anywhere on Form 1040. The IRS does not require taxpayers to list these contributions on their returns, though the financial institution holding the account still reports the contributions to the IRS separately. Keeping your own records of Roth contributions is important for tracking your basis and ensuring accurate reporting when you eventually take distributions.
Contributions not reported. You don’t report Roth IRA contributions on your return.
Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
An excess contribution can be soaked up by a later year's room
In the United States, if you contribute more than the allowed limit to your IRA for a year, the excess can be applied to a later year's contribution room rather than withdrawn immediately. This carryover works when the contributions for that later year are below the maximum allowed for that year, effectively using up the unused room. The rule appears in the traditional IRA chapter of Publication 590-A and also applies to Roth IRAs through the general excess-contribution provisions. However, a penalty or additional tax may apply for each year the excess remains in the account before it is absorbed, so relying on this method can be costly if the excess is large and persists for multiple years.
If contributions to your IRA for a year were more than the limit, you can apply the excess contribution in one year to a later year if the contributions for that later year are less than the maximum allowed for that year. However, a pen- alty or additional tax may apply.
Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs) (IRS)
Contributing more than the limit costs a 6% excise tax
In the United States, contributing more than the Roth IRA limit triggers a 6% excise tax on the excess amount. The tax is charged each year the excess remains in the account, so it can compound if the contribution is not withdrawn or absorbed by later year's contribution room. Taxpayers report the excise tax on Form 5329. The IRS defines an excess contribution as any amount put into a Roth IRA for a year that exceeds the allowable limit after taking the income phase-out into account, other than amounts properly rolled over or converted.
A 6% excise tax applies to any excess contribution to a Roth IRA.
Publication 590-A (2025), 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 2024-80 (IRS)
- Phase-out start, single filers
For singles and heads of household, the income phase-out range is between $150,000 and $165,000
- Phase-out end, single filers
For singles and heads of household, the income phase-out range is between $150,000 and $165,000
- Phase-out start, joint filers
the adjusted gross income phase-out range for taxpayers making contributions to a Roth IRA is between $236,000 and $246,000 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 $236,000 and $246,000 for married couples filing jointly
- Annual IRA contribution limit
The deductible amount under section 219(b)(5)(A), which limits the amount of an individual’s deductible qualified retirement contributions for a taxable year remains $7,000.
- 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 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.