Married filing separately:
IRA Deduction Amount and Modified AGI (MAGI) Limits for Traditional and Roth IRA Contributions
For 2025, the maximum combined traditional IRA deduction or Roth contribution is $7,000 ($8,000 if age 50 or older). For taxpayers who are covered by a retirement plan at work, the deduction for contributions to a traditional IRA is reduced (phased out) if the MAGI is:
- More than $126,000, but less than $146,000 for a married couple filing a joint return or a qualifying surviving spouse
- More than $79,000, but less than $89,000 for an individual filing as single, head of household, or married filing separately and did not live with the spouse at any time during 2025
- Less than $10,000 for a married individual filing a separate return who lived with the spouse at any time during 2025
For an IRA contributor who is not covered by a workplace retirement plan and is married to someone who is covered (and the spouses live together or file a joint return), the deduction is phased out if the couple’s MAGI is between $230,000 and $240,000.
For 2025, maximum Roth IRA contributions phase out based on MAGI as follows:
- Married filing jointly or qualifying surviving spouse with MAGI between $236,000 and $246,000
- Single, head of household, or married filing separately and didn’t live with the spouse at any time in 2025 with MAGI between $150,000 and $165,000
- Married filing separately, lived with the spouse at any time during the year, and MAGI is between $0 and $10,000
Have to admit, was a bit surprised by the $10,000 income limit.