Deductibility test
2026 Traditional IRA Deduction Calculator
A traditional IRA contribution is not automatically deductible. The $7,500 limit is the amount you may put in; how much of it reduces taxable income depends on whether you or your spouse is covered by a workplace retirement plan, and on income.
If neither spouse is covered at work, the deduction is available in full regardless of income. If either is covered, one of four published phaseout ranges applies. Select the situation that matches and the tool returns the deductible amount.
Calculator
Official 2026 figures used here
| Your situation | Phaseout begins | Fully phased out at |
|---|---|---|
| Single, covered at work | $81,000 | $91,000 |
| Joint, you are covered | $129,000 | $149,000 |
| Joint, only your spouse is covered | $242,000 | $252,000 |
| Married filing separately, covered | $0 | $10,000 |
| Neither spouse covered | No limit | No limit |
How to read the result
The $7,500 figure is a contribution ceiling, not a deduction promise. A taxpayer covered at work with income above $91,000 can still contribute the full amount; the deduction simply falls to zero and the contribution becomes a basis-tracking exercise that reduces tax later rather than now.
Coverage is determined by the employer plan, not by whether a contribution was actually made. Being eligible to participate in a 401(k) generally makes you an active participant even if you never defer a dollar, which catches people who assume an unused plan does not count.
The spousal range is deliberately much higher than the range for the covered worker. A household where one partner stays home can deduct a contribution up to $242,000 of joint income before the phaseout begins, provided the working partner is the one covered by a plan. For single-earner families that asymmetry is the most valuable fact on this page.
Married filing separately receives the harshest treatment of any status: the range is $0 to $10,000 and it is not indexed, so it has not moved in years. That status is usually chosen for reasons unrelated to retirement, such as income-driven student loan repayment, but the deduction cost is real and rarely priced in.
Questions people ask about this figure
Is the IRA contribution limit the same as the deduction limit?
No. The contribution limit is $7,500 for 2026, or $8,600 from age 50. The deductible portion can be less, or zero, depending on workplace coverage and income.
Does my spouse's workplace plan affect my deduction?
Yes. On a joint return, coverage of either spouse can trigger a phaseout, though the range that applies when only the spouse is covered is far higher.
What happens to the non-deductible part?
It becomes basis in the IRA. It is not lost, but it is recovered later, usually through Form 8606 when distributions or conversions occur.
Related calculators
Every figure on this page appears in the official release listed below. The values were checked against those pages on 2026-11-14. Where a release states a threshold but does not publish a rate, this site reports the threshold and does not estimate the missing value.
- IRS: 401(k) and IRA limits for 2026 — Notice 2025-67 / IR-2025-111