Tool · Eligibility

MAGI Estimator for Roth IRA Eligibility

Compute Modified Adjusted Gross Income the way §408A(c)(3) actually defines it — with every add-back explicit, every line cited, and a ledger showing how much each lever (401(k), HSA, Traditional IRA) can move your MAGI below the cliff.

2026 IRS Notice 2025-67· §408A(c)(3)(B)· Dollar-denominated levers · By RothIRAHub Editorial · Updated 2026-04-19 · Editorial reference content

All calculations run locally in your browser. Your inputs are never transmitted or stored.

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Profile

Filing status

MFS cohabiting with spouse has a $0–$10,000 phase-out. MFS living apart the full year uses the Single range.

MFS — lived apart all year

Your age (end of tax year)

Age 50+ unlocks the $1,100 catch-up for 2026.

payments

Income — before adjustments

These build "total income" — the top of Form 1040 before any deductions. Leave zero for lines that don't apply.

Wages — W-2 Box 1 ($)

After 401(k)/403(b)/HSA deferrals; pre-tax health insurance.

Self-employment net income ($)

Schedule C net profit (before half-SE-tax deduction).

Taxable interest & ordinary dividends ($)

Net capital gains ($)

Other taxable income ($)

Rental income, K-1, pensions, taxable SS, unemployment, alimony (pre-2019), etc.

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Above-the-line adjustments

These reduce AGI. Schedule 1 line items — Part II adjustments.

Traditional IRA deduction ($)

If you deduct a Traditional IRA contribution — this gets added back to reach Roth MAGI.

Student loan interest deduction ($)

Maximum $2,500. Added back to reach Roth MAGI.

Self-employment tax deduction ($)

Deductible half of SE tax. Auto-estimate: 7.65% × 92.35% of SE net.

Self-employed retirement contributions ($)

SEP, SIMPLE, solo-401(k) employer portion. Not added back — a genuine MAGI reducer.

HSA deduction (above-the-line) ($)

Only if you paid directly (not payroll). Payroll HSA already comes out of W-2 Box 1. Not added back.

Other Schedule 1 Part II adjustments ($)

Educator expenses, SE health insurance, alimony paid (pre-2019), etc.

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MAGI add-backs

§408A(c)(3)(B) items that are subtracted on the way to AGI but added back on the way to Roth MAGI.

Foreign earned income exclusion ($)

Form 2555. Common pitfall — excluded on line 8, added back for MAGI.

Foreign housing exclusion / deduction ($)

Savings bond interest exclusion ($)

Series EE/I bond interest excluded for education. Form 8815.

Adoption benefits exclusion ($)

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Roth conversion subtraction

Taxable Roth conversion income inflates AGI — but §408A(c)(3)(B)(i)(I) excludes it when testing Roth contribution eligibility. Enter the taxable portion here and the tool subtracts it on the way to MAGI.

Taxable Roth conversion this year ($)

This is the number that appears on Form 1040 line 4b from the conversion.

Your MAGI

AGI:

Allowed 2026 Roth contribution

Full limit available Partial — in phase-out Above cliff — no direct contribution

Room before cliff

Over cliff by

Upper limit:

Phase-out position

Full limit · ≤ Partial · – Zero · >

You're in the phase-out. Reduction = (MAGI − lower threshold) ÷ range × full limit. The code rounds the reduction down to the nearest $10; any positive allowed amount is lifted to a $200 floor (§408A(c)(3)(B)(iii)).

Over the cliff — but not locked out. The backdoor Roth is a well-trodden workaround: make a non-deductible Traditional IRA contribution (no income limit), then convert it to Roth. Watch the pro-rata rule if you hold pre-tax IRA dollars.

Full limit in the clear. Your MAGI leaves headroom of before any reduction begins.

MAGI build-up — line by line

Per §408A(c)(3)(B) and IRS Pub 590-A Worksheet 2-1

Wages (W-2 Box 1)
Self-employment net income
Taxable interest & ordinary dividends
Net capital gains
Other taxable income
Total income
Traditional IRA deduction§219 — added back later for MAGI
Student loan interest§221 — added back later
Deductible half of SE tax
SE retirement (SEP / SIMPLE / solo-401k)
HSA deduction (Form 8889)
Other Schedule 1 Part II adjustments
Adjusted Gross Income (AGI)
Traditional IRA deduction (add back)
Student loan interest (add back)
Foreign earned income exclusion (add back)§911 — required by §408A(c)(3)(B)
Foreign housing exclusion / deduction (add back)
Savings bond interest exclusion (add back)§135
Adoption benefits exclusion (add back)§137
Taxable Roth conversion (subtract)§408A(c)(3)(B)(i)(I)
MAGI for Roth IRA eligibility

Levers that move your MAGI

Each row shows how $1,000 added to that lever changes your MAGI and your allowed Roth contribution, given your current position. Negative "MAGI Δ" reduces MAGI (good if you're in or above the phase-out).

Lever	MAGI Δ per $1k	Allowed contrib Δ per $1k	Notes

Why traditional 401(k), HSA, and FSA are the biggest levers: those amounts never enter W-2 Box 1 in the first place — they don't just reduce AGI, they never reach the top line. A Traditional IRA deduction saves AGI but gets added back for Roth MAGI, so it's neutral on eligibility (though still valuable for tax).

Same numbers, different filing status

If you have flexibility (e.g. choosing MFJ vs. MFS for married couples), here's how the same MAGI tests against each set of thresholds.

Single / HoH

Phase-out $153k–$168k

MFJ

Phase-out $242k–$252k

MFS

Phase-out $0–$10k

Uses Single range

Note: changing filing status typically changes AGI too (standard deduction, rate brackets) — this panel holds your MAGI fixed and only swaps the phase-out table for comparison.

User Guide

How to use the MAGI Estimator

MAGI — Modified Adjusted Gross Income — is the single number that determines whether you can contribute to a Roth IRA and, if so, how much. This tool computes your 2026 MAGI line by line starting from your AGI, applying every statutorily required add-back, and displays a running total so you can see exactly where each dollar comes from. The output is a number you can plug directly into the Can-I-Contribute decision tree or compare against the 2026 phase-out bands shown on the page.

The core problem this tool solves is that MAGI is never printed on your tax return. The IRS computes it fresh each year from AGI plus a specific set of add-backs enumerated in IRC §408A(c)(3)(B)(i). Most taxpayers see the term "MAGI" for the first time when they are near the Roth phase-out, and the absence of an explicit line on Form 1040 causes real confusion — and real over-contributions.

Who should use this tool

Anyone whose 2026 income is likely to land within $20,000 of either Roth phase-out cliff ($153,000–$168,000 single / $242,000–$252,000 MFJ). Below the lower threshold, MAGI doesn't matter for Roth eligibility — you're fully eligible either way. Above the upper threshold, MAGI doesn't matter for direct Roth contribution — you're ineligible and should pivot to the Backdoor Roth. Inside the band, every add-back can move the reduced-limit calculation by hundreds of dollars of allowable contribution.

It's also useful for people planning a Roth conversion who want to model how the conversion will affect their next-year IRMAA determination, because the IRMAA income definition is close to (but not identical to) Roth MAGI.

Walking through the inputs

Start with AGI from Form 1040, line 11. If you haven't filed yet, pull this from your tax-prep software's draft return or estimate it as wages (line 1) plus other income (lines 2–8) minus deductions above-the-line (the Schedule 1 Part II total). The tool accepts a negative number if you're showing a net loss.

Then the add-backs. The IRS-defined add-backs for Roth MAGI are: the Traditional IRA deduction you took on Schedule 1; the student-loan interest deduction; the tuition-and-fees deduction (still available for specific narrow categories); domestic production activity deductions; rental passive losses used to offset non-passive income above the $25,000 limit; foreign earned income exclusion (FEIE §911); foreign housing exclusion/deduction; savings-bond interest excluded for higher education (§135); and adoption-benefits exclusion (§137). The tool exposes each as a separate line. Leave zero if it doesn't apply to you; enter the actual amount if it does.

The most common non-zero add-backs for high-earning W-2 professionals are the Traditional IRA deduction (if you're making pre-tax contributions via a SEP-IRA through self-employment on the side) and the student-loan interest deduction (the latter phases out above $95,000 single / $200,000 MFJ, so many near-cliff Roth filers have already lost it). For US expats, the FEIE add-back is usually the dominant item — and often pushes an apparently-eligible filer over the Roth cliff.

How to read the result

The output is your computed 2026 MAGI plus an annotated band map showing where you fall relative to the phase-out. If you're below the lower threshold, the tool shows "Fully eligible — $7,500 / $8,600 limit." If you're inside the band, it shows both your reduced limit (computed with the same formula as the Can-I-Contribute tool) and how many dollars of MAGI cushion remain before you hit the upper cliff. If you're above the upper threshold, it shows the dollar gap to the cliff — useful for judging how much you'd need to reduce MAGI (for example, by increasing 401(k) contributions) to regain eligibility.

The band map is shown for all four filing statuses so a married couple can see how MFJ versus MFS changes the picture.

Common mistakes this tool prevents

Using gross wages instead of AGI. AGI is post–401(k), post–HSA, post–traditional-IRA-deduction, and post-above-the-line adjustments. Your W-2 Box 1 figure is a reasonable first approximation, but you still need to subtract Schedule 1 Part II deductions to get AGI.
Forgetting the FEIE add-back. Expats who claim the Foreign Earned Income Exclusion to zero out US tax on foreign wages often assume their MAGI is $0. It is not. The excluded amount gets added back for Roth purposes.
Double-counting the Traditional IRA deduction. If you deducted a $7,500 Traditional IRA contribution, you subtract it once (it's already out of AGI), then add it back for MAGI. Many home-grown spreadsheets subtract it twice.
Missing the student-loan interest add-back. This shows up surprisingly often for people in the $100,000–$140,000 single range who are also near the Roth phase-out.
Treating MAGI as constant across tax contexts. The MAGI used for Roth eligibility is defined one way; the MAGI for Premium Tax Credit is defined differently; the MAGI for IRMAA is closer to the Roth definition but not identical. This tool computes the Roth definition only.

After you have your MAGI

Take the number to the Can-I-Contribute decision tree for the final eligibility verdict with filing-status and earned-income checks layered on top, or use it directly against the phase-out bands shown in the tool's sidebar. If you're near the cliff, consider increasing your 401(k) elective deferral — every pre-tax dollar into the 401(k) reduces AGI one-for-one, and the 2026 elective deferral limit is $24,500 ($32,500 if 50 or older), which is plenty of room to clear most phase-out bands.

If you're well above the cliff, the Backdoor Roth is usually the answer, and the Backdoor Roth Calculator models the pro-rata tax if you have pre-tax IRA balances.

Methodology

How the estimator computes every number

Each accordion documents a specific rule, formula, or IRS citation. All numbers above are produced entirely from the disclosed equations.

1. Definition of MAGI for Roth IRA eligibility

Per IRC §408A(c)(3)(B), Modified Adjusted Gross Income for Roth contribution purposes is AGI with specific adjustments:

MAGI_Roth = AGI + Traditional IRA deduction (§219) + Student loan interest deduction (§221) + Foreign earned income exclusion (§911) + Foreign housing exclusion / deduction + Savings bond interest exclusion (§135) + Adoption benefits exclusion (§137) − Taxable Roth conversion income − Required minimum distribution income

Note that this is not the same MAGI used for ACA premium tax credits, IRMAA, or the net investment income tax. Each has its own formula — using the wrong one is a common error. This tool uses only the Roth-specific definition.

The Roth conversion subtraction matters: if you convert a large traditional balance, that income appears on Form 1040 line 4b and inflates AGI — but it does not count against your Roth contribution eligibility. Without the subtraction, a conversion could artificially knock out your direct Roth contribution.

2. 2026 phase-out thresholds

Source: IRS Notice 2025-67, published November 2025. Confirms the 2026 Roth IRA contribution phase-out ranges:

Single / HoH: $153,000 – $168,000 (range: $15,000) MFJ: $242,000 – $252,000 (range: $10,000) MFS (cohabiting): $0 – $10,000 (range: $10,000) MFS (lived apart): uses the Single range

The MFS trap is real. Unless spouses lived apart for the entire tax year, the $0–$10,000 range applies. Nearly any MFS filer with earned income is locked out of direct Roth contributions. The backdoor is usually the only route.

3. Phase-out math — the round-down rule

Within the phase-out range, the reduction to your contribution is:

reduction = (MAGI − lower) / (upper − lower) × full limit reduction ← round down to nearest $10 [§408A(c)(3)(B)(iii)] allowed = full limit − reduction if allowed > 0 and allowed < $200: allowed = $200 [Pub 590-A Worksheet 2-2]

Two subtleties worth noting: (a) the code rounds the reduction down, which means the allowed amount rounds up — in the taxpayer's favor by up to $10. (b) There's a $200 floor — if the formula gives you anything positive but less than $200, you get $200. Only exactly-zero remains zero.

Example from the contribution-limits pillar: single filer, MAGI $162,000, $7,500 full limit. Reduction fraction = (162,000 − 153,000) ÷ 15,000 = 0.60. Reduction = $7,500 × 0.60 = $4,500 (already a multiple of $10). Allowed = $7,500 − $4,500 = $3,000.

4. Full limit and catch-up for 2026

Per IRS Notice 2025-67:

Base limit (under 50): $7,500 Age-50+ catch-up: $1,100 Total (age 50+): $8,600

The catch-up applies if you reach age 50 by December 31 of the tax year. Both the base limit and the catch-up are subject to the phase-out — if your MAGI is in the partial-contribution range, the catch-up is reduced by the same fraction as the base.

The base limit increased for the first time since 2024 in this notice. The catch-up moved from $1,000 to $1,100 — the first indexation of the IRA catch-up in history (the §219(b)(5) catch-up was previously a flat dollar amount not indexed for inflation).

5. Dollar-for-dollar MAGI levers

Not all deductions reduce Roth MAGI. Some that look helpful are neutralized by the §408A(c)(3)(B) add-back. The table above distinguishes true levers from cosmetic ones:

Traditional 401(k) / 403(b) / 457(b): true lever. Reduces W-2 Box 1 wages directly — never enters AGI. Biggest single lever most earners have.
HSA (payroll-deducted): true lever. Also reduces Box 1 wages.
HSA (direct deposit): true lever via above-the-line deduction — §223 deduction is not added back.
FSA (health / dependent care): true lever. Reduces Box 1 wages.
SE retirement (SEP, SIMPLE, solo-401k employer): true lever. §404 deduction is not added back.
Traditional IRA deduction: neutral. Reduces AGI but the entire §219 amount is added back for Roth MAGI. Still useful for other purposes (tax reduction, ACA MAGI) but doesn't help your Roth eligibility.
Student loan interest deduction: neutral. §221 add-back cancels it for Roth.
Half-SE-tax deduction: true lever (not added back).

The ordering implication: if you're near the cliff and need to reduce MAGI, max the W-2-reducing levers first (401k, HSA, FSA). They're the only ones that both lower your tax bill and improve your Roth eligibility.

6. The MFS edge case

For married taxpayers filing separately, §408A(c)(3)(B) applies a special rule. If you and your spouse lived together at any point during the tax year, your phase-out range is $0–$10,000. Only if you lived apart for the entire year may you use the Single/HoH range.

This is one of the most expensive cliffs in the tax code. A couple where one spouse's MAGI is over $10,000 (effectively any working person) has zero direct Roth eligibility if they file MFS. The common reasons to file MFS — income-based student loan repayment, liability separation — often do not outweigh losing both direct Roth contributions and the ability to amend to MFJ later.

Workaround: the backdoor Roth has no income limit and applies regardless of filing status. It remains available to MFS filers.

7. When you're over the cliff — the backdoor Roth

If MAGI exceeds the upper phase-out threshold, you can't contribute directly — but you can still put the same dollars into a Roth via a two-step process:

Make a non-deductible Traditional IRA contribution (no income limit applies to non-deductible contributions).
Convert that Traditional IRA balance to a Roth IRA (no income limit applies to conversions since 2010).

The catch is the pro-rata rule — if you hold pre-tax Traditional IRA dollars anywhere (including rollover IRAs from old 401(k)s), your conversion is taxed proportionally. A common workaround is to roll pre-tax Traditional IRA balances into a current 401(k) first, clearing the pro-rata denominator before executing the backdoor.

This tool does not model the backdoor or pro-rata math — see the dedicated Backdoor Roth and Pro-Rata Rule pillars.

8. Sources & citations

Every rule above links to primary sources:

IRC §408A(c)(3) — Roth IRA contribution limits and phase-out structure
IRC §408A(c)(3)(B) — MAGI definition with add-backs
IRC §408A(c)(3)(B)(iii) — round-to-$10 rule for the reduction
IRS Notice 2025-67 — 2026 base limit ($7,500), catch-up ($1,100), phase-out ranges
IRS Pub 590-A Worksheet 2-1 — MAGI buildup
IRS Pub 590-A Worksheet 2-2 — reduced-contribution calculation with $200 floor
2026 Contribution Limits pillar — full treatment of limits
Eligibility & Income Limits pillar — phase-out mechanics with examples
Backdoor Roth — pathway when over the cliff

Educational content only — not tax, legal, or investment advice. Every number above is produced by open, disclosed formulas.