IRA Deduction Phase-Out Ranges for 2026

IRA Deduction Phase-Out Ranges for 2026

If you or your spouse are covered by a workplace retirement plan, the ability to deduct traditional IRA contributions phases out at the following income levels:

  • Single filers: $81,000–$91,000
  • Married filing jointly (contributing spouse covered): $129,000–$149,000
  • Married filing jointly (contributor not covered but spouse is): $242,000–$252,000
  • Married filing separately: remains $0–$10,000



IRA deductions graphic with money, calculator, and Roth/Traditional IRA notes.

Roth IRA Income Phase-Out Ranges

For 2026, the new limits are:

  • Single / Head of Household: $153,000–$168,000
  • Married filing jointly: $242,000–$252,000
  • Married filing separately: $0–$10,000 (unchanged)


Saver’s Credit Income Limits

The credit for moderate-income savers now phases out at:

  • $80,500 for married filing jointly
  • $60,375 for heads of household
  • $40,250 for single filers and married filing separately


SIMPLE Plan Contribution Limits for 2026

  • SIMPLE IRA regular limit: $17,000 (up from $16,500)
  • Enhanced SIMPLE IRA limit (certain employers): $18,100
  • Catch-up (age 50+): $4,000 or $3,850, depending on plan type
  • Enhanced catch-up (ages 60–63): $5,250


What You Should Do Before January 1

To stay ahead of the changes, Barklee Financial Group recommends:

  • Update your workplace retirement plan deferrals
  • Log into your employer’s retirement portal to adjust your 2026 contribution percentage to match the new limits.