US Roth IRA Calculator

Tax year 2026: limit $7,500 ($8,600 at age 50+), reduced pro-rata across the MAGI phase-out range. Above the upper threshold, direct Roth contributions are not allowed (consider Backdoor Roth).

Inputs

Desired contribution

Age

yrs

Age 50+ unlocks the $1,100 catch-up.

Modified AGI

MAGI = AGI + select add-backs (student loan interest, foreign income, etc.).

Filing status

Result

Effective contribution allowed

$7,500

Phase-out factor: 100.0% · Cap: $7,500

Phase-out details

Filing statussingle

MAGI$120,000

Phase-out lower bound$153,000

Phase-out upper bound$168,000

Eligibility factor100.00%

2026 phase-out ranges: Single/HoH $153K to $168K, Married jointly $242K to $252K, Married separately $0 to $10K. Married-separately is essentially fully phased out by design. Backdoor Roth remains available for high earners, subject to the pro-rata rule.

Same deterministic math runs as a Python package, an MCP server for AI agents, and on this page. No API keys, no network — pure stdlib.

$ pip install calcnook $ uvx calcnook-mcp

>>> from calcnook.countries.us.retirement_accounts import roth_ira
>>> r = roth_ira(7_500, 30, 160_500, "single")
>>> round(r.phase_out_factor, 4)
0.5