About the Traditional IRA Deduction Calculator
This calculator works out how much of a traditional IRA contribution you can deduct for 2026. Anyone with earned income can contribute, but if you — or your spouse — are covered by a retirement plan at work, such as a 401(k), 403(b), SIMPLE IRA or pension, the deduction phases out as your modified adjusted gross income (MAGI) rises.
It follows the IRS worksheet in Publication 590-A using the 2026 limits: a $7,500 contribution limit ($8,600 at 50 or older) and phase-out ranges of $81,000–$91,000 for single and head-of-household filers who are covered, $129,000–$149,000 for married couples filing jointly when the contributor is covered, $242,000–$252,000 when only the spouse is covered, and $0–$10,000 for married filing separately. Inside a range the limit is reduced in proportion, rounded up to the next $10, with a $200 minimum.
Use it before you contribute to decide between a deductible IRA, a nondeductible contribution (and perhaps a backdoor Roth) or a Roth IRA. If neither you nor your spouse is covered by a workplace plan, your contribution is fully deductible at any income. Married people filing separately who lived apart all year are treated as single for this rule.
With the default inputs, the deductible ira contribution is $4,500.00. Change any value above to recalculate instantly.
How to use the traditional ira deduction calculator
- 1Choose your filing status.
- 2Say whether you, and your spouse if married, are covered by a retirement plan at work.
- 3Enter your modified AGI and taxable compensation.
- 4Tick age 50+ if it applies and enter your planned contribution.
- 5Read the deductible amount, and record any nondeductible part on Form 8606.
Formula and method
If neither you nor your spouse is covered by a workplace plan, the deduction equals your contribution up to the lesser of the annual limit and your compensation. If coverage applies, find the phase-out range for your filing status. Below the bottom of the range the full limit is deductible; at or above the top nothing is deductible.
Inside the range, the IRS worksheet multiplies the distance from MAGI to the top of the range by the limit divided by the range width — for 2026, 75% (86% at 50+) of the distance for a $10,000 range, or 37.5% (43%) for the $20,000 joint range. The result is rounded up to the next multiple of $10, and any result between $0 and $200 is raised to $200. Contributions above the deductible amount are still allowed as nondeductible contributions.
- MAGI
- Modified adjusted gross income (joint for married filing jointly)
- Bottom, Top
- Phase-out range for your filing status and coverage
- Limit
- 2026 IRA contribution limit ($7,500 or $8,600)
Worked examples
Single, covered, $85,000 MAGI
The single range is $81,000–$91,000. MAGI of $85,000 is $6,000 below the top, so the limit is $7,500 × 6,000 ÷ 10,000 = $4,500. You can deduct $4,500 (saving about $990 at 22%) and the other $3,000 is nondeductible.
Married, only spouse covered, $245,000 MAGI, age 50+
When only your spouse is covered, the 2026 range is $242,000–$252,000. MAGI is $7,000 below the top: $8,600 × 7,000 ÷ 10,000 = $6,020. That much is deductible and the remaining $2,580 is nondeductible.
Joint, covered, near the top of the range
The joint range for a covered contributor is $129,000–$149,000. $7,500 × 300 ÷ 20,000 = $112.50, which is below $200, so the IRS minimum of $200 applies.
Single, not covered by any plan
Without workplace plan coverage there is no income limit on the deduction, so the full $7,500 is deductible even at $250,000 of MAGI.
Frequently asked questions
What are the 2026 IRA deduction phase-out ranges?+
For 2026: $81,000–$91,000 for single and head of household filers covered by a workplace plan; $129,000–$149,000 for married filing jointly when the contributor is covered; $242,000–$252,000 when the contributor is not covered but the spouse is; and $0–$10,000 for married filing separately.
What does it mean to be covered by a retirement plan at work?+
You are covered if box 13 of your Form W-2 has the “Retirement plan” box checked — generally if you or your employer contributed to a 401(k), 403(b), SIMPLE IRA or SEP for the year, or you were eligible for a defined benefit pension. Coverage for even part of the year counts.
Can I still contribute if my IRA is not deductible?+
Yes. You can contribute up to $7,500 ($8,600 at 50+) as long as you have that much taxable compensation. The nondeductible part becomes after-tax basis, which you report on Form 8606 so it is not taxed again when withdrawn or converted to a Roth.
How is the reduced IRA deduction rounded?+
The IRS worksheet rounds the reduced limit up to the next multiple of $10. If the reduced limit is above $0 but below $200, you may deduct $200. For example, a computed limit of $4,511.25 becomes $4,520.
What is the IRA contribution deadline for 2026?+
You can make 2026 IRA contributions until the tax return due date in April 2027, not including extensions. Tell your IRA custodian which tax year the contribution is for if you contribute between January and April.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.