An IRA for tax year 2026 does not close on December 31. Publication 590-A lets you contribute for a year at any time during that year or by the due date of your return for that year, not including extensions. For most people that is mid-April of the following year.
The 2026 cap is still $7,500 under 50, or $8,600 if you turn 50 during the year. $0 contributed so far: room $7,500. $2,000 already in: room $5,500.
Run the IRA contribution calculator →
Tell the custodian which tax year the deposit is for. A January 2027 check can be a 2026 contribution or a 2027 contribution. The default is often the year you send it.
More United States paycheck, FICA, 401(k) and tax tools live on the United States calculators hub.
Elective deferrals to a 401(k) generally have to come from 2026 compensation. You cannot usually “make up” a missed 401(k) deferral in April. IRA room is IRA contribution limit. 401(k) room is 401(k) deferral. Estimate, not tax advice.
Direct answer: $0 YTD → $7,500 still open
- Under-50 limit = $7,500
- Already contributed = $0
- Room = $7,500
- Deadline = return due date for 2026, without an extension
Age 50+: limit $8,600, room $8,600 if you have put in $0.
limit = $7,500, or $8,600 if age ≥ 50
remaining = max(0, limit − YTD traditional + Roth)
Checks you can re-run
| Age 50+ | YTD | Limit | Remaining |
|---|---|---|---|
| No | $0 | $7,500 | $7,500 |
| No | $2,000 | $7,500 | $5,500 |
| Yes | $0 | $8,600 | $8,600 |
| Yes | $2,000 | $8,600 | $6,600 |
| No | $8,000 | $7,500 | $0 (excess $500) |
Filing on extension in October does not move the IRA due date. The statute (and Pub 590-A) exclude extensions.
A workplace 401(k) for 2026 is a different clock. Deferrals come from pay during the year. Catch-up at work is 401(k) catch-up.
Roth vs traditional still share this one IRA cap. Income phaseouts can make a Roth contribution $0 even when this page shows room.
What this is not
- Not the $24,500 401(k) elective deferral.
- Not a backdoor-Roth worksheet.
- Not tax advice on whether a traditional IRA is deductible.
Yes, if you are still before the 2026 return due date (no extension) and you tell the custodian it is for 2026. Confirm the exact due date on that year’s Form 1040 instructions.
No. Pub 590-A says the due date not including extensions.
$5,500 under 50, $6,600 at 50+. Same engine as the room-left guide.