2017
Filing Status | Modified adjusted gross income (MAGI)* | Contribution Limit |
Single individuals | < $118,000 | $5,500 |
≥ $118,000 but < $133,000 | Partial contribution (calculate) | |
≥ $133,000 | Not eligible | |
Married (filing joint returns) | < $186,000 | $5,500 |
≥ $186,000 but < $196,000 | Partial contribution (calculate) | |
≥ $196,000 | Not eligible | |
Married (filing separately)3 | Not eligible | $5,500 |
< $10,000 | Partial contribution (calculate) | |
≥ $10,000 | Not eligible |
* Married (filing separately) can use the limits for single individuals if they have not lived with their spouse in the past year.
2018
Filing Status | Modified adjusted gross income (MAGI)* | Contribution Limit |
Single individuals | < $120,000 | $5,500 |
≥ $120,000 but < $135,000 | Partial contribution (calculate) | |
≥ $135,000 | Not eligible | |
Married (filing joint returns) | < $189,000 | $5,500 |
≥ $189,000 but < $199,000 | Partial contribution (calculate) | |
≥ $199,000 | Not eligible | |
Married (filing separately)3 | Not eligible | $5,500 |
< $10,000 | Partial contribution (calculate) | |
≥ $10,000 | Not eligible |
* Married (filing separately) can use the limits for single individuals if they have not lived with their spouse in the past year.