Traditional IRA Deduction Calculator
Separate a traditional IRA deposit from its deductible amount. Workplace retirement coverage can reduce deductibility even when a contribution is permitted.
Rule year: 2026 · USD · Sources checked
Estimated deductible traditional IRA contribution
Supported single, head-of-household or joint return. You have established compensation, MAGI, plan coverage and eligible contribution after all other IRA deposits. No married-separate rules, spousal IRA compensation allocation, nondeductible-basis tracking, conversion tax or excess-contribution correction.
For informational purposes only. This estimate is not financial advice, a tax return, a payroll calculation or a lender decision. See the supported circumstances and exclusions below.
How this calculator works
A traditional IRA contribution and a deduction are separate questions. This tool first checks the age-based annual and entered compensation limits. If the contributor is covered at work, 2026 deduction eligibility phases out at $81,000–$91,000 for supported single/head-of-household filers or $129,000–$149,000 jointly. If only the spouse is covered on a joint return, the range is $242,000–$252,000. With neither covered, this supported model applies no income phase-out. Worksheet rounding limits the deduction before comparing it with the eligible contribution.
Formula and rules
Deduction = min(eligible traditional contribution, income-adjusted deduction ceiling). Covered-plan ceiling uses the applicable MAGI phase-out, upward $10 rounding and positive $200 minimum.
Assumptions and limitations
Supported single, head-of-household or joint return. You have established compensation, MAGI, plan coverage and eligible contribution after all other IRA deposits. No married-separate rules, spousal IRA compensation allocation, nondeductible-basis tracking, conversion tax or excess-contribution correction.
Worked example
An under-50 single contributor covered at work, with $86,000 deduction MAGI and an eligible $7,500 deposit, is halfway through the $81,000–$91,000 range. The illustrated deduction is $3,750; the remaining $3,750 is not deducted by this model.
- Estimated deductible traditional IRA contribution
- $3,750.00
- Contribution not deductible under entered facts
- $3,750.00
- Income-adjusted deduction ceiling
- $3,750.00
- 2026 age-based IRA limit
- $7,500.00
Official sources and review
Reviewed against the sources below on 2026-10-06. Rates are held in versioned rule modules. Versioned rules, official source review and year-specific calculation tests.
- IRS Notice 2025-67 ↗
2026 IRA deduction phase-outs, contribution/catch-up limits and all Saver’s Credit rate thresholds.
- IRS Publication 590-A ↗
IRA income phase-out worksheets and upward $10 rounding; current-year amounts come from Notice 2025-67.
- IRS: IRA contribution limits ↗
Combined traditional/Roth annual contributions and taxable-compensation limitations; income restrictions also apply.
Common questions
Does an unavailable deduction mean I cannot contribute?
Not necessarily. Contribution eligibility and deductibility differ. A nondeductible traditional contribution also creates reporting and basis considerations.
What if only my spouse is covered at work?
For a joint return, select spouse-only coverage. The 2026 deduction phase-out is $242,000–$252,000.
Does this calculate tax on a Roth conversion?
No. Conversions can involve basis and pro-rata rules across accounts and require a separate assessment.