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Retirement Accounts

Traditional IRA

Tax-deductible contributions with tax-deferred growth.

A Traditional IRA provides an upfront tax deduction (if eligible) with tax-deferred growth. Withdrawals are taxed as ordinary income.

2025 Limits

Under 50Age 50+
Contribution limit$7,000$8,000

Combined with Roth IRA — you can split between them but cannot exceed the total.

Deductibility Phase-Outs (2025)

If you (or your spouse) are covered by an employer retirement plan:

Filing StatusFull DeductionPhase-OutNo Deduction
Single / HOHMAGI < $79,000$79,000–$89,000> $89,000
MFJ (you have plan)MAGI < $126,000$126,000–$146,000> $146,000
MFJ (spouse has plan)MAGI < $236,000$236,000–$246,000> $246,000

If neither spouse has an employer plan, the deduction is available at any income level.

Non-deductible IRA contributions are still allowed above the phase-out — this is the basis for the "backdoor Roth" strategy.

Sources

See this in the app

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