--- title: "Traditional IRA Deductibility Income Limits" description: "Traditional IRA deductibility phase-out ranges for active plan participants & non-participant spouses, 2015-2026. Know when your IRA contribution is deductible." canonical: https://www.getswoopr.com/tables/retirement/traditional-ira-deductibility-limits/ source: "Swoopr Investment: https://www.getswoopr.com" --- ## Direct Answer > If you or your spouse participate in a workplace retirement plan, your traditional IRA deduction phases out at certain income levels. For 2026, a single active participant phases out between $81,000 and $91,000 (2025: $79,000 to $89,000). A married couple where one spouse is an active participant phases out between $129,000 and $149,000 for that spouse (2025: $126,000 to $146,000). A non-participating spouse of an active participant phases out between $242,000 and $252,000 (2025: $236,000 to $246,000). # Traditional IRA Deductibility Income Limits ## Active participant phase-out ranges (2015-2026) These ranges apply when you are personally covered by a workplace retirement plan (401(k), 403(b), pension, SEP IRA, or SIMPLE IRA through your employer). | Year | Single/HOH Begins | Single/HOH Ends | MFJ (Active) Begins | MFJ (Active) Ends | | --- | --- | --- | --- | --- | | 2015 | $61,000 | $71,000 | $98,000 | $118,000 | | 2016 | $61,000 | $71,000 | $98,000 | $118,000 | | 2017 | $62,000 | $72,000 | $99,000 | $119,000 | | 2018 | $63,000 | $73,000 | $101,000 | $121,000 | | 2019 | $64,000 | $74,000 | $103,000 | $123,000 | | 2020 | $65,000 | $75,000 | $104,000 | $124,000 | | 2021 | $66,000 | $76,000 | $105,000 | $125,000 | | 2022 | $68,000 | $78,000 | $109,000 | $129,000 | | 2023 | $73,000 | $83,000 | $116,000 | $136,000 | | 2024 | $77,000 | $87,000 | $123,000 | $143,000 | | 2025 | $79,000 | $89,000 | $126,000 | $146,000 | | 2026 | $81,000 | $91,000 | $129,000 | $149,000 | ![Line chart of Active participant phase-out ranges (2015-2026), 2015 to 2026, with 2 series. Single/HOH Begins starts at $61,000, peaks at $81,000 in 2026, falls to a low of $61,000 in 2015 and ends at $81,000 in 2026.](https://www.getswoopr.com/images/charts/tables-retirement-traditional-ira-deductibility-limits-1.webp) *Active participant phase-out ranges (2015-2026), charted from the table above. Select the chart to open it full size.* Source: [IRS: 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500](https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500) (Notice 2025-67) for 2026 figures, and [IRS: 2025 IRA Deduction Limits - Effect of Modified AGI on Deduction If You Are Covered by a Retirement Plan at Work](https://www.irs.gov/retirement-plans/ira/2025-ira-deduction-limits-effect-of-modified-agi-on-deduction-if-you-are-covered-by-a-retirement-plan-at-work) for 2025 figures. Last verified: October 2026. Verify current-year figures at IRS.gov before making decisions. ## Non-participating spouse phase-out (2026) If you are NOT covered by a workplace plan but your spouse is, a different (higher) phase-out applies to you: $242,000 to $252,000 MAGI (married filing jointly) for 2026. Below $242,000, you can fully deduct your IRA contribution regardless of your spouse's plan. For 2025, the range was $236,000 to $246,000. ## Frequently asked questions Can I deduct my traditional IRA if I have a 401(k)? The deductibility depends on your income. If you are covered by a workplace retirement plan and your MAGI exceeds the phase-out range, your traditional IRA contribution is non-deductible. You can still make the contribution; growth is tax-deferred, and you track cost basis on Form 8606 each year. What if only my spouse has a workplace plan? If you are not covered by a workplace plan but your spouse is, a separate phase-out applies to you. For 2026, your deduction phases out between $242,000 and $252,000 of combined household MAGI. Below $242,000, you can fully deduct your IRA regardless of your spouse having a plan. For 2025, the range was $236,000 to $246,000. Is a non-deductible IRA contribution still worth making? A non-deductible traditional IRA contribution still grows tax-deferred, and you can potentially convert it to a Roth IRA. However, if you have existing pre-tax IRAs, the pro-rata rule taxes a portion of any conversion. Evaluate whether the tax-deferral benefit outweighs the complexity of tracking basis on Form 8606 each year. ## Cite This Page If you reference this table in your own work, use the following citation format and add the date you accessed it: > Swoopr Editorial Team. (2026). *Traditional IRA Deductibility Income Limits*. Swoopr Investment. [https://www.getswoopr.com/tables/retirement/traditional-ira-deductibility-limits/](https://www.getswoopr.com/tables/retirement/traditional-ira-deductibility-limits/) Check the figures against the primary sources listed under References before you rely on or republish them; the series they come from are revised. ## References - [IRS: 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500](https://www.irs.gov/newsroom/401k-limit-increases-to-24500-for-2026-ira-limit-increases-to-7500) - [IRS: 2025 IRA Deduction Limits - Covered by Workplace Plan (2025 historical reference)](https://www.irs.gov/retirement-plans/ira/2025-ira-deduction-limits-effect-of-modified-agi-on-deduction-if-you-are-covered-by-a-retirement-plan-at-work) [Swoopr Editorial Team](https://www.getswoopr.com/authors/swoopr-editorial-team/) produces independent investment education and research content. Our writers and editors do not receive compensation from issuers, brokers, or asset promoters. For personal holdings disclosure, see our [conflicts-of-interest policy](https://www.getswoopr.com/legal/conflicts-of-interest/). Content is reviewed for factual accuracy before publication. Corrections and editorial feedback can be submitted through our [corrections policy](https://www.getswoopr.com/legal/corrections-policy/). This article reflects our [editorial standards](https://www.getswoopr.com/legal/editorial-policy/).