$7,500 + $1,000 if 50+. Official IRS Oct 2027.

Income too high for Roth?

Use backdoor Roth \u2014 non-deductible IRA + convert.

Can I contribute if no earned income?

No \u2014 needs earned income at least equal to contribution.

Roth + Traditional both?

Yes \u2014 but combined $7,500 ($8,500 if 50+).

Yes \u2014 non-working spouse can contribute via spousal IRA if MFJ.

2028 Roth IRA Contribution Limit

2028 Roth IRA: $7,500 max + $1,000 catch-up if 50+. Phase-out starts around $156k single / $246k MFJ. Above upper limit = backdoor Roth only.

Your age (Dec 31, 2028)

MAGI ($)

Filing status

Allowed 2028

—

Max if Eligible

—

Your MAGI	—
Phase-out start	—
Phase-out end	—
Max if eligible	—
Allowed 2028 contribution	—

The 2028 Roth IRA contribution limit is projected at $7,500 ($8,500 if 50+). Income phase-out ranges adjust annually: 2028 single $156k-$171k, MFJ $246k-$256k. Above upper limit, only the backdoor Roth (non-deductible IRA + conversion) remains available.

2028 Phase-Out Ranges

Single/HOH: $156,000-$171,000. MFJ: $246,000-$256,000. MFS: $0-$10,000 (filing separately essentially excludes Roth). Above upper limit = $0 direct Roth allowed.

Backdoor Roth Strategy

High-income earners contribute to a non-deductible traditional IRA ($7,500 limit), then immediately convert to Roth. Only works cleanly if you have zero pre-tax IRA balance (pro-rata rule applies). Mega-backdoor: $46,500 after-tax 401(k) contributions converted to Roth — only if your plan allows.

MAGI Calculation

Start with AGI. Add back: foreign earned income exclusion, foreign housing exclusion, student loan interest deduction, traditional IRA deduction, savings bond interest exclusion. The result is MAGI for Roth IRA limits.

Catch-Up at 50

Additional $1,000 catch-up if you turn 50 during 2028. Statutory, not COLA-adjusted. Same income phase-out applies to both base and catch-up amounts.

Last updated May 2026. Sources: IRS IRA limits.