Whether your Traditional IRA contribution is deductible depends on your income and whether you (or your spouse) have a workplace retirement plan. Enter your figures to see your exact 2026 deductible amount.
All figures use 2026 Traditional IRA deduction rules. Every number below is produced by the same formula the calculator runs.
Profile: Alex earns $70,000, is covered by a 401(k), and contributes to a Traditional IRA.
Profile: Riley earns $86,000 and is covered by a workplace plan.
Profile: Sam earns $100,000 and is covered by a 401(k).
Profile: Two spouses file jointly with combined MAGI of $110,000; the contributor is covered by a 401(k) and is age 50+.
Profile: One spouse has a 401(k); the contributing spouse does not. Joint MAGI $245,000.
A Traditional IRA contribution is only deductible if you fall under the IRS income limits — and those limits only apply if you or your spouse are covered by a workplace retirement plan. The three phase-out schedules for 2026 are:
| Situation | Phase-Out Range (2026) |
|---|---|
| Single, covered by a plan | $81,000 - $91,000 |
| Married filing jointly, contributor covered | $129,000 - $149,000 |
| Married filing jointly, spouse covered but contributor not | $242,000 - $252,000 |
| Not covered (and spouse not covered) | No limit — always deductible |
Inside a phase-out range, the deduction is reduced proportionally. The formula is: Deductible = Limit × (1 − (MAGI − Lower) / (Upper − Lower)). For a single filer with MAGI of $86,000, that is $7,500 × (1 − 0.5) = $3,750. The IRS rounds the result up to the nearest $10, so $3,755 would be reported as $3,760 on Form 8606.
If your income exceeds the ceiling, you have two strong options. First, a Roth IRA — contributions are never deductible but grow tax-free, and the 2026 Roth income limit phases out at $153,000-$168,000 (single) and $242,000-$252,000 (joint). Second, the backdoor Roth — make a non-deductible Traditional IRA contribution, then convert it, tracking the basis on Form 8606.
Many taxpayers assume that because they can contribute to a Traditional IRA, they can also deduct it. That is false. The contribution limit ($7,500 in 2026) is universal, but deductibility is income-tested whenever a workplace plan is in the picture. A mid-career professional who gets a raise past the $81,000 single threshold often discovers too late that part of their contribution is non-deductible and requires Form 8606 to track basis.
Inside a phase-out range the decision becomes marginal: a partially deductible Traditional contribution gives you a smaller write-off today in exchange for ordinary-income taxation at withdrawal. A Roth contribution gives no write-off but tax-free growth and no required minimum distributions. If your marginal rate today is higher than you expect in retirement, Roth usually wins in the phase-out zone.
Whenever you make a non-deductible Traditional IRA contribution, you must file Form 8606 with your return. This records your after-tax basis so that the same dollars are not taxed twice when you withdraw or convert. Failing to file Form 8606 is one of the most common — and most expensive — IRA paperwork mistakes.
⚠️ Important: This calculator uses 2026 IRS phase-out figures and assumes standard MAGI. It does not model every MAGI adjustment (such as foreign earned income exclusions or adoption expense deductions) and does not replace a filed Form 8606 or professional advice. Confirm your final deductible amount with tax software or a CPA.