Our 2028 scenario is $8,000 across traditional and Roth IRAs combined, plus a $1,200 age-50 catch-up. Income phaseouts can reduce or eliminate direct Roth contributions. None of these indexed 2028 amounts is final.
Contribution room is shared across IRAs
| Item | 2026 confirmed baseline | 2028 illustrative scenario |
|---|---|---|
| Combined IRA contribution | $7,500 | ~$8,000 |
| IRA age-50 catch-up | $1,100 | ~$1,200 |
The age-50-or-older total scenario is $9,200. Contributions also cannot exceed eligible compensation, subject to spousal IRA rules. This ceiling applies across IRA providers and combines traditional and Roth contributions; it is not a separate allowance for each account.
Direct Roth contribution income scenarios
| Filing status | 2026 confirmed phaseout | 2028 scenario phaseout |
|---|---|---|
| Single / head of household | $153,000–$168,000 | ~$162,000–$177,000 |
| Married filing jointly | $242,000–$252,000 | ~$257,000–$267,000 |
| MFS, lived with spouse during the year | $0–$10,000 | $0–$10,000 (fixed current-law range) |
Modified adjusted gross income is not always the same as salary or taxable income. The special MFS rule depends on whether you lived with your spouse during the year. A person who did not live with their spouse at any time may qualify for different treatment under Publication 590-A.
Worked example: halfway through a phaseout
Assume a single filer under age 50 has sufficient compensation and MAGI of $169,500. That is halfway through the illustrative $15,000 phaseout. With the $8,000 scenario limit, the simplified reduced contribution is $4,000 before accounting for other IRA contributions. The IRS worksheet also specifies rounding and minimum-contribution rules.
A direct contribution made too early can become excessive when a bonus, investment income or filing-status change raises year-end MAGI. Recheck eligibility before the contribution deadline and consult the custodian about corrections if needed; a projected limit is not permission to overfund an account.
Conversions answer a different question
Roth conversions do not use the annual direct-contribution income phaseout in the same way. However, converting pretax money can generate taxable income, and a backdoor strategy can be affected by the pro-rata rule across traditional, SEP and SIMPLE IRAs. The contribution table alone cannot determine conversion tax.
For a 2028 contribution, use the rules and deadline for the 2028 tax year even if you fund it in the following spring. Saver’s Match, first effective for 2027 contributions, has separate eligibility and claim rules. Keep its income bands distinct from the Roth contribution phaseout.
Method, assumptions and release timing
The 3% annual assumption is an illustrative planning shortcut, not an inflation forecast or a confidence interval. It compounds directly from the latest confirmed baseline, then rounds once. Official indexing uses statutory base amounts, prescribed index windows and rounding rules; final agency figures can differ. IRA contribution rounds to $500 and catch-up to $100. MAGI phaseout starts round to $1,000; Single/HOH retains a $15,000 width and joint retains a $10,000 width.
IRS 2028 retirement and IRA adjustments are expected in October–November 2027. Review the confirmed 2027 baseline when it is released in autumn 2026.
Primary sources: 2026 retirement baselines — Notice 2025-67 · Publication 590-A — IRA eligibility and reduced contributions · Saver’s Match — begins with 2027 contributions
Frequently asked questions
Can I contribute the scenario limit to both a Roth and a traditional IRA?
No. The annual IRA contribution ceiling is shared across both account types and across providers. Eligible compensation and Roth MAGI restrictions may further reduce the allowance.
Why do the projected phaseout widths stay fixed?
The scenario adjusts the starting thresholds while preserving the $15,000 Single/HOH and $10,000 joint phaseout widths. Inflating both endpoints independently could change those relationships.
Are Roth conversions subject to this contribution ceiling?
Conversions are separate from regular annual contributions. Their tax treatment, including the pro-rata rule, still needs analysis.
Can I use these estimates to file or set a contribution limit?
No. These tables illustrate planning assumptions. Use the final agency publication and the rules for the applicable year before filing, funding an account or changing payroll. A linked calculator may use a different year.
Explore a related calculator
Roth IRA calculator. Check the calculator’s supported year and assumptions; it may use a different year from this planning reference.