Every rule, limit, deadline, and edge case that governs putting money into a Roth IRA. The 2026 limits, MAGI phase-outs for every filing status, spousal and custodial variants, and the traps worth knowing before you contribute.
Roth IRA Rules — Complete Guide
The full reference: contributions, conversions, withdrawals, and inheritance in one place.
2026 Contribution Limits
The canonical limits, catch-up rules, and prior-year contribution deadlines.
Eligibility & MAGI Phase-Outs
Who can contribute, how MAGI is calculated, and where the phase-outs land.
Spousal IRA Rules
How a non-working spouse can still fund an IRA.
Custodial & Minor Roth IRA
Roth IRAs for children with earned income — rules, limits, strategy.
SIMPLE IRA Rules
Small-employer plans, contribution limits, and rollover rules.
Excess Contribution Remediation
The 6% excise tax, the NIA formula, and the four remedies in order of preference.
529-to-Roth Conversions
SECURE 2.0 section 126, lifetime $35,000 cap, and the 15-year window.
MAGI Estimator Tool
Test your MAGI position before contributing; see exact dollars of headroom.
TrumpIRA.gov & Saver's Match
The federal IRA portal launching Jan 1, 2027 — plus the up-to-$1,000 federal match.
Trump Accounts (for kids)
OBBBA §70204 / IRC §530A — $5,000/year cap, $1,000 federal seed, Roth IRA conversion at age 18.
529 Plan vs. Roth IRA
Side-by-side comparison — OBBBA 2026 changes, the SECURE 2.0 §126 bridge, and why most families should fund both.
Frequently Asked Questions
How much can I contribute to a Roth IRA for 2026?
The 2026 contribution limit is $7,500 if you are under 50, or $8,600 if you are 50 or older (the $8,600 includes the $1,100 age-50 catch-up). These limits apply across all your IRAs — Roth plus Traditional combined — not per account.
Can I contribute to a Roth IRA and a 401(k) in the same year?
Yes. The Roth IRA limit ($7,500 / $8,600) is completely independent from the 401(k) limit ($24,500 / $32,500 with the age-50 catch-up in 2026). Many high-savers contribute to both. If your employer offers a Roth 401(k), you can also direct 401(k) dollars to Roth treatment with no MAGI phase-out.
What is the deadline to contribute for a given tax year?
You have until the federal tax-filing deadline (typically April 15 of the following year, without extensions) to make a prior-year contribution. Contributions after January 1 should be clearly earmarked to your custodian as prior-year to avoid mis-attribution.
Do I need earned income to contribute?
Yes. Contributions must be supported by "compensation" as defined in IRC §219(c) — generally W-2 wages, self-employment net earnings, or alimony from pre-2019 divorces. Investment income, pension income, and Social Security do not count. A non-working spouse can use the earning spouse's compensation via a spousal IRA (§219(c)(2)).
Can self-employed people contribute?
Yes, and they often have more options. A sole proprietor can contribute to a Roth IRA based on net self-employment income (Schedule C profit minus the deductible portion of SE tax), and separately fund a SEP-IRA or solo 401(k) for additional tax-deferred or Roth 401(k) room.