MundoKit

2026 traditional IRA deduction calculator

Enter 2026 IRA contributions, eligible compensation and deduction MAGI. The worksheet separates deductible contributions, nondeductible amounts and excess contributions.

Inputs
Use Publication 590-A MAGI, not taxable income. Joint filers use combined MAGI.
For a spousal IRA, enter compensation available after the other spouse’s IRA contributions under Pub. 590-A.

Results

Estimated deductible traditional contribution
$3,750.00
Remaining combined IRA contribution room
$0.00
Allowed traditional amount not deductible
$3,750.00
Combined contributions above room
$0.00
Income-based deduction ceiling
$3,750.00
  • Deduction phaseout: $81,000–$91,000 of modified AGI.
  • This does not test Roth income eligibility or calculate MAGI. Rollovers and conversions are not regular contributions. Excess contributions are excluded from the deduction estimate; allocating Roth first is a worksheet convention.
  • Nondeductible traditional IRA contributions generally require Form 8606.

Results update as you type. The share link stores your inputs after the # in the address, which is not sent to our server, but anyone you send it to can read them.

Last checked 2026-11-14. Rules change, sometimes at short notice. We list the date we last checked each official source; confirm with the official government source before you travel, buy or file. This is general information, not legal or immigration advice.

This is a general estimate for information only, not tax, legal or financial advice. Real rules have more conditions than a calculator can show, so check the official source below or a qualified professional for your situation.

How it works

The combined regular IRA limit is $7,500, or $8,600 at age 50 or older, capped by eligible compensation. Roth deposits consume combined room. The deduction ceiling phases out over $81,000–$91,000 for covered single filers, $129,000–$149,000 for covered joint filers, and $242,000–$252,000 for an uncovered joint filer with a covered spouse.

phaseout ceiling = annual age-based limit × (upper threshold − MAGI) ÷ phaseout width

Following Publication 590-A’s worksheet method with 2026 limits, round the partial ceiling up to the next multiple of $10, leaving exact multiples unchanged, with a $200 minimum inside the phaseout. At its upper endpoint the ceiling is zero. Deduction cannot exceed allowed traditional contributions. Other displays round to cents; intermediate values remain unrounded.

Worked examples

Single, covered, midway through phaseout

Under age 50, MAGI $86,000, compensation $86,000 and $7,500 traditional contributions give a $3,750 deduction and $3,750 nondeductible amount.

Age 50, no workplace plans

With $50,000 compensation, no Roth deposits and $6,000 traditional contributions, the deduction is $6,000. Combined room remaining is $2,600.

Frequently asked questions

Can I contribute when the deduction is zero?
Yes, subject to compensation and contribution limits. Deductibility and contribution eligibility are separate.
What about married filing separately?
If you lived together and either spouse has workplace coverage, the phaseout is $0–$10,000. Living apart all year uses the single-filer treatment.
What income do I enter?
Use IRA-deduction modified AGI from Publication 590-A. This tool does not derive it from wages or taxable income.
Does this validate Roth eligibility?
No. Enter regular Roth deposits already made or planned; this worksheet only subtracts them from combined contribution room.
How are spousal IRAs handled?
Enter the eligible compensation available to this spouse after the other spouse’s contributions. Run a separate worksheet for each spouse.

Sources

Last reviewed 2026-11-14; next review due by 2027-01-15. The method is written out above so you can check our math.