Roth IRA Contribution Limits: IRA Contributions and Transfers (2025 IRS Guide)

This guide covers “Roth IRA Contribution Limits” within ira contributions and transfers. The following material presents the IRS treatment of this topic, including the qualifications, exceptions, and examples in the source section. Read the rules alongside the facts of your own situation before deciding what to report, deduct, or document.

Adapted from Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs), published by the Internal Revenue Service. This guide retains the source edition’s years, amounts, deadlines, and examples. It is guidance for that edition, not a statement that the same figures apply to every tax year.

Context for these rules

Generally, you can contribute to a Roth IRA if you have taxable compensation (defined later) and your modified AGI (defined later) is less than:

• $246,000 for married filing jointly or qualifying surviving spouse;

• $165,000 for single, head of household, or married filing separately and you didn’t live with your spouse at any time during the year; and

• $10,000 for married filing separately and you lived with your spouse at any time during the year.

.You may be able to claim a credit for contributions to your Roth IRA. For more information, see chapter 3..

Roth IRA Contribution Limits

The contribution limit for Roth IRAs generally depends on whether contributions are made only to Roth IRAs or to both traditional IRAs and Roth IRAs.

Worksheet 2-1. Modified Adjusted Gross Income for Roth IRA Purposes

• Use this worksheet to figure your modified adjusted gross income for Roth IRA purposes.

Roth IRAs only.

If contributions are made only to Roth IRAs, your contribution limit is generally the lesser of:

• $7,000 ($8,000 if you are age 50 or older), or

• Your taxable compensation.

However, if your modified AGI is above a certain amount, your contribution limit may be reduced, as explained later under Contribution limit reduced.

Roth IRAs and traditional IRAs.

If contributions are made to both Roth IRAs and traditional IRAs established for your benefit, your contribution limit for Roth IRAs is generally the same as your limit would be if contributions were made only to Roth IRAs, but then reduced by all contributions for the year to all IRAs other than Roth IRAs. Employer contributions under a SEP arrangement or SIMPLE IRA plan don’t affect this limit.

This means that your contribution limit is the lesser of:

• $7,000 ($8,000 if you are age 50 or older) minus all contributions (other than employer contributions under a SEP arrangement or SIMPLE IRA plan) for the year to all IRAs other than Roth IRAs, or

• Your taxable compensation minus all contributions (other than employer contributions under a SEP arrangement or SIMPLE IRA plan) for the year to all IRAs other than Roth IRAs.

However, if your modified AGI is above a certain amount, your contribution limit may be reduced, as explained later under Contribution limit reduced.

SEP arrangements and SIMPLE plans are discussed in Pub. 560.

Repayment of reservist distributions.

You can repay qualified reservist distributions even if the repayments would cause your total contributions to the Roth IRA to be more than the general limit on contributions. However, the total repayments can’t be more than the amount of your distribution.

Note:

If you make repayments of qualified reservist distributions to a Roth IRA, increase your basis in the Roth IRA by the amount of the repayment. For more information, see Qualified reservist repayments under How Much Can Be Contributed? in chapter 1.

Contribution limit reduced.

If your modified AGI is above a certain amount, your contribution limit is gradually reduced. Use Table 2-1 to determine if this reduction applies to you.

Table 2-1. Effect of Modified AGI on Roth IRA Contribution

• This table shows whether your contribution to a Roth IRA is affected by the amount of your modified adjusted gross income (modified AGI).

Figuring the reduction.

If the amount you can contribute must be reduced, use Worksheet 2-2 to figure your reduced contribution limit.

Worksheet 2-2. Determining Your Reduced Roth IRA Contribution Limit

• Before using this worksheet, check Table 2-1 to determine whether or not your Roth IRA contribution limit is reduced. If it is, use this worksheet to determine how much it is reduced.

.Round your reduced contribution limit up to the nearest $10. If your reduced contribution limit is more than $0, but less than $200, increase the limit to $200. .

Example.

You are a 45-year-old, single individual with taxable compensation of $150,000. You want to make the maximum allowable contribution to your Roth IRA for 2025. Your modified AGI for 2025 is $150,000. You haven’t contributed to any traditional IRA, so the maximum contribution limit before the modified AGI reduction is $7,000. You figure your reduced Roth IRA contribution of $6,530 as shown on Worksheet 2-2. Example—Illustrated.

Worksheet 2-2. Example—Illustrated

• Before using this worksheet, check Table 2-1 to determine whether or not your Roth IRA contribution limit is reduced. If it is, use this worksheet to determine how much it is reduced.

Using the guidance

Keep the documents that establish the dates, amounts, and circumstances described above. References to other chapters, forms, worksheets, or earlier and later sections refer to the linked IRS publication. Check the full publication and its updates before relying on a rule for a different tax year or a situation not addressed here.

Sources and further reading

• Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs): Roth IRAs — Can You Contribute to a Roth IRA? — How Much Can Be Contributed? — Internal Revenue Service; 2025 edition.

The cited U.S. government text is in the public domain. Source accessed October 28, 2026. Fynoptic has organized this material for educational use and is independent of, and not endorsed by, the IRS.