Phase-Out Range
An income range where tax benefits shrink linearly from full amount to zero. Applied to Roth IRA contributions, IRA deductions, and Coverdell ESAs.
For a 2026 single filer, the Roth IRA phase-out starts at $153,000 and ends at $168,000 MAGI. That's a $15,000 band. Inside the band, your allowed contribution falls linearly. Example: MAGI of $160,500 is exactly halfway through, so you may contribute $3,750 to a Roth IRA (half of $7,500). Above $168,000 you may contribute $0 directly. The math is identical for IRA deduction limits when you are covered by a workplace plan, only the dollar bands differ.