What you can contribute — and deduct — this year, with the income phaseouts applied
| 2025 thresholds | Single/HoH | Married Joint |
|---|
IRA rules are three simple numbers wrapped in five layers of phaseouts: how much you may contribute ($7,000, +$1,000 at 50+), whether Roth contributions are allowed (income phaseouts), and whether Traditional contributions are deductible (different phaseouts, only if you have a workplace plan). This tool applies all of it to your filing status and income, and tells you the strategy — full Roth, partial, backdoor, or deductible Traditional — in one verdict.
| Single / HoH | Married filing jointly | |
|---|---|---|
| Contribution limit | $7,000 (+$1,000 catch-up at 50+) | |
| Roth contribution phaseout (MAGI) | $150,000–$165,000 | $236,000–$246,000 |
| Traditional deduction phaseout (covered by work plan) | $79,000–$89,000 | $126,000–$146,000 |
| Spouse-not-covered deduction phaseout | — | $236,000–$246,000 |
Key distinctions people mix up: anyone with earned income can contribute to a Traditional IRA at any income — only the deduction phases out, and only if a workplace plan covers you. The Roth phaseout, by contrast, limits the contribution itself — which is exactly the wall the backdoor walks around.
AGI with a few items added back (IRA deductions, student-loan-interest deduction, foreign income exclusion). For most people MAGI ≈ AGI ≈ the bottom line of page 1 of the 1040 — close enough to plan with, and the calculator treats small differences gracefully via the phaseout band.
Fix it before the filing deadline: recharacterize the contribution to Traditional (then optionally convert = accidental backdoor), or withdraw the contribution plus earnings. Left unfixed, a 6% excise tax applies per year.
As a destination, rarely — growth is taxed at ordinary rates on withdrawal. As step one of a backdoor Roth, absolutely. If you can't convert (pro-rata trouble), a taxable brokerage with index funds often beats non-deductible IRA money.
No — separate limits, fully stackable. The 401(k) affects only whether your Traditional IRA contribution is deductible (the 'covered by a workplace plan' phaseout).
With real earned income (W-2 or documented self-employment), yes — a custodial Roth on a 16-year-old's summer-job income is arguably the most powerful account in finance: 50 years of tax-free compounding.
Different animals with their own (much higher) employer-based limits for self-employed people — a SEP allows up to 25% of compensation to $70,000. If you have side-gig income, look there before the plain IRA.
Yes — income and status never leave your browser.
Check your phaseout position once a year (or after any raise), fill the account the verdict names, and remember the April deadline gives you a second chance at last year's limit. Few forms of paperwork compound at 7% for decades.