IRA Deduction Calculator 2026
How much of your 2026 traditional IRA contribution is deductible — by filing status, income and whether you or your spouse have a workplace plan — the tax saved, the non-deductible remainder and whether a Roth is the better home for it.
| Contribution limit | — |
|---|---|
| Rule that applies to you | — |
| Phase-out range | — |
| Deductible amount | — |
| Non-deductible remainder | — |
| Federal tax saved by the deduction | — |
| Better alternative? | — |
| MAGI reduction to get the full deduction | — |
In short
A traditional IRA contribution ($7,500 in 2026, $8,600 at 50+) is fully deductible if neither you nor your spouse has a workplace plan. If you are covered, the deduction phases out between $81,000 and $91,000 of MAGI (single) or $129,000 and $149,000 (joint); if only your spouse is covered, between $242,000 and $252,000. Phased-out amounts are better directed to a Roth IRA or a backdoor Roth than left as non-deductible contributions.
Who this is for: US workers with a 401(k) wondering whether their IRA contribution is deductible.
2026 traditional IRA deduction limits
| Situation | Full deduction below | No deduction above |
|---|---|---|
| Single / HoH, covered by a plan | $81,000 | $91,000 |
| Married jointly, you are covered | $129,000 | $149,000 |
| Married jointly, only your spouse is covered | $242,000 | $252,000 |
| Married separately, either covered | $0 | $10,000 |
| Nobody covered | Fully deductible at any income | |
- Limit $7,500 ($8,600 at 50+) in 2026, shared between traditional and Roth IRAs; no age limit on contributing since 2020.
- A partial deduction is rounded to the nearest $10 and is at least $200 if any is allowed.
- The deduction is above the line — it reduces AGI, which can also help with the saver's credit, ACA subsidies and student-loan payments.
- Phased out? Prefer a Roth IRA (its own, higher limits) or a backdoor Roth over a non-deductible traditional contribution.
See also: Roth IRA Income Limit Calculator 2026.
Assumptions
- Phase-out range by filing status and coverage; deductible = contribution × (1 − fraction), rounded to $10, minimum $200.
- Tax saved from the 2026 brackets after the standard deduction.
- Roth alternative uses the 2026 Roth phase-out for the same MAGI.
Worked example
$85,000 is 40% through the $81,000–$91,000 range, so $4,500 is deductible and $3,000 is not. The deduction saves about $990 of federal tax at 22%. The $3,000 remainder is better placed in a Roth IRA (fully allowed at this income) than left as a non-deductible contribution — or $4,000 more in the 401(k) would bring MAGI under $81,000 and make the whole $7,500 deductible.
Frequently asked questions
Can I deduct my IRA contribution if I have a 401(k)?
Only if your MAGI is under $81,000 (single) or $129,000 (joint) in 2026; the deduction phases out over the next $10,000 / $20,000. Without a workplace plan it is always deductible.
What if my spouse has a 401(k) but I do not?
You can deduct in full up to $242,000 of joint MAGI, phasing out at $252,000.
Is a non-deductible IRA worth it?
Rarely — a Roth IRA or backdoor Roth gives tax-free growth instead of tax-deferred growth with paperwork. It can still beat a taxable account for bond-heavy portfolios.
What counts as being covered by a plan?
Any defined contribution plan you were eligible to contribute to during the year, or a defined benefit plan you were eligible for — box 13 "Retirement plan" on your W-2.
Can I deduct an IRA if I was covered for only part of the year?
Yes you are treated as covered for the whole year if you were an active participant at any point.
Is a SEP or SIMPLE a workplace plan?
Yes — contributions to a SEP or SIMPLE IRA make you an active participant for the deduction phase-out.
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