The Internal Revenue Service (IRS) has confirmed that for 2026, single filers earning above $168,000 and married couples over $252,000 cannot directly contribute to the Roth IRA. The Roth IRA, which offers tax-free investment growth and retirement withdrawals without required minimum distributions during the account holder’s lifetime, is one of the most tax-advantaged retirement accounts in the federal code. Vanguard has detailed a two-step strategy that the IRS has permitted since 2010 for those above the income ceiling. The backdoor Roth, which routes after-tax dollars through a traditional IRA conversion into a Roth regardless of earnings, exploits a gap in which the IRS caps direct Roth contributions based on income but places no income ceiling on Roth conversions. The 2026 income limits are pushing more savers towards this strategy. However, experts warn that it gets complicated if you have other IRAs and work with a professional to avoid tax traps.