Do Income Limits Apply When Making Roth Contributions to a 403(b)?

Experts from Groom Law Group and Cammack Retirement Group answer questions concerning retirement plan administration and regulations.

Are there income limits applicable to Roth 403(b) contributions?”

Charles Filips, Kimberly Boberg, David Levine and David Powell, with Groom Law Group, and Michael A. Webb, vice president, Retirement Plan Services, Cammack Retirement Group, answer:

No, and this is one of the primary advantages of a Roth 403(b) contribution when compared to a Roth IRA contribution.

If you contribute to a Roth IRA, the amount of your modified adjusted gross income (MAGI) affects the amount you can contribute. Your MAGI for Roth IRA purposes is your adjusted gross income as shown on your return with some adjustments, such as the inclusion of tax-exempt interest income and certain deductions. If your MAGI is above a certain amount, your contribution limit may be reduced. For example, in 2020, if you are single and your MAGI exceeds $124,000 (or $196,000 if married filing jointly), your ability to contribute to a Roth IRA phases out until you cannot contribute at all at $139,000 ($206,000 if married filing jointly). Thus, many individuals who are unable to make a Roth contribution on their own will be able to do so if their 403(b), or 401(k), plan permits Roth contributions.


NOTE: This feature is to provide general information only, does not constitute legal advice, and cannot be used or substituted for legal or tax advice.

Do YOU have a question for the Experts? If so, we would love to hear from you! Simply forward your question to with Subject: Ask the Experts, and the Experts will do their best to answer your question in a future Ask the Experts column.