The 2026 Traditional IRA deduction limits run from $81,000 to $91,000 for single filers covered by a workplace plan and $129,000 to $149,000 for covered joint filers. Joint filers with only a spouse covered phase out from $242,000 to $252,000, while separated filers who lived together face a $0 to $10,000 range.
A Traditional IRA is a retirement account where contributions may lower taxable income now. Deductibility turns on modified adjusted gross income, filing status, and workplace-plan coverage. Fidelity explains in Fidelity's 2026 IRA limits guide that anyone with earned income can contribute, but only some filers can deduct.
Table of Contents
- Contribution is not the same as deduction
- Limits when your own plan covers you
- Limits when coverage belongs to a spouse
- How much you can deduct and what to do above the limit
Contribution is not the same as deduction
Anyone with earned income can put money into a Traditional IRA. Deduction is stricter and phases out as income rises.
Coverage by a 401(k) or similar plan at work is the main trigger. Three facts decide the result for most readers:.
- filing status for the tax year
- modified adjusted gross income, or MAGI
- whether the contributor or spouse was covered by a workplace plan
Limits when your own plan covers you
Single and head-of-household filers covered at work get a full deduction at $81,000 or less. The deduction shrinks from $81,000 to $91,000 and ends at $91,000 or more, the IRS reports in the IRS announcement on 2026 limits. This band is the phase-out range. Married couples filing jointly face a higher band when the contributing spouse is covered.
KPMG's summary of IRS Notice 2025-67 in KPMG's summary of 2026 retirement limits places full deduction at $129,000 or less, partial deduction to $149,000, and no deduction at $149,000 or more. Married filing separately is much tighter for covered filers who lived with a spouse. The phase-out runs from $0 to $10,000, with no deduction at $10,000 or more. That rule can remove the deduction even at low incomes.
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Limits when coverage belongs to a spouse
Joint filers get a wider window when the contributor lacks coverage but the spouse has it. Full deduction applies at $242,000 or less, partial deduction runs to $252,000, and no deduction applies at $252,000 or more. The higher band reflects the noncovered status of the contributor.
The best case is no workplace coverage for either spouse. Then the contribution is fully deductible regardless of income. Coverage history matters, so check whether either employer offered a plan during the year.
How much you can deduct and what to do above the limit
The deduction cannot exceed what was contributed, capped at $7,500 for 2026. Workers age 50 and older can add a $1,100 catch-up, for a $8,600 total, shared across Traditional and Roth IRAs, FINRA lists in FINRA's 2026 retirement limits page. A smaller contribution means a smaller maximum deduction.
Earners above their band can still make a nondeductible Traditional IRA contribution. Taxable-income planning may bring MAGI into range in some years. A Roth IRA is another option for savers who meet its separate rules.
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