Roth IRA Contribution Eligibility

In 2026, which of the following taxpayers may make a full Roth IRA contribution, assuming all other eligibility requirements are met?

  1. Single filer with MAGI of $270,000
  2. Married filing jointly with MAGI of $255,000
  3. Head of household with MAGI of $130,000
  4. Married filing separately with MAGI of $15,000