IRA guides, calculators and comparison

For 2026, the combined regular Traditional and Roth IRA limit is $7,500, or $8,600 if age 50 or older by year end, limited by eligible compensation. It is one shared limit across custodians. For a single filer covered at work, the deduction phase-out is $81,000–$91,000 of modified AGI; for a jointly filing contributor covered at work, it is $129,000–$149,000. Different rules apply when only a spouse is covered, or when filing separately. Use the IRS worksheet for your status.

The 2026 combined regular IRA limit is $7,500, or $8,600 at age 50 or older, subject to compensation. Direct Roth contributions phase out at modified AGI of $153,000–$168,000 for single/head-of-household filers and $242,000–$252,000 for married filing jointly. Married filing separately while living with a spouse has a different $0–$10,000 range. A contribution must also fit the shared Traditional/Roth annual limit.

For 2026, employer contributions generally cannot exceed the lesser of 25% of an employee’s compensation or $72,000. The compensation cap and plan terms also matter. Self-employed owners use an adjusted net-earnings calculation; simply multiplying Schedule C profit by 25% is incorrect. SEP employer contributions are distinct from the individual’s regular IRA limit.

The general 2026 employee deferral limit is $17,000. Certain applicable SIMPLE arrangements have an $18,100 limit. General age-50 catch-up contributions are $4,000, with different $3,850 provisions for certain applicable plans; ages 60–63 can have a $5,250 catch-up. These are alternative rules, not amounts to add together indiscriminately. Employer matching or nonelective contributions are separate. Verify your plan notice and the IRS limit for that plan.