| 2025 MAGI (modified adjusted gross income) | 2026 MAGI (modified adjusted gross income) | Contribution amount allowed |
|---|---|---|
| Less than $150,000 | Less than $153,000 | Full |
| From $150,000 to $165,000 | From $153,000 to $168,000 | Limited |
| $165,000 or more | $168,000 or more | None |