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Practical Guide

Covered Calls in Your IRA

Yes, you can. Here's how it works.

Last updated: February 2026·5 min read
ME

Mitch Emerson

Options Educator · ThetaScout

The short answer

Yes — covered calls are approved for Traditional IRAs, Roth IRAs, and Rollover IRAs at most major brokerages. They require the lowest options approval level because you already own the underlying shares. No margin required.

Why are IRAs actually ideal for covered calls?

Most people assume options are too risky for retirement accounts. But covered calls are the opposite — they're a conservative income strategy that's better in an IRA than in a taxable account. Here's why:

No short-term capital gains tax

In a taxable account, every covered call premium is taxed as short-term capital gains (your ordinary income tax rate — often 22–37%). In a Traditional IRA, it's tax-deferred. In a Roth IRA, it's completely tax-free. This is a massive advantage for a strategy that generates monthly income.

No tax tracking complexity

Covered call sellers in taxable accounts need to track wash sales, holding periods, and qualified vs. unqualified treatment. In an IRA, none of that matters. Sell calls, collect premium, repeat — no 1099 headaches.

Compound growth

Premium income reinvested in an IRA grows tax-deferred (Traditional) or tax-free (Roth). If you're collecting $400/month in premium, that's $4,800/year compounding without tax drag. Over 20 years, the tax savings alone can be worth six figures.

Which IRA types support covered calls?

Account TypeCovered Calls?Tax Treatment
Traditional IRAYesTax-deferred — pay taxes on withdrawal
Roth IRAYesTax-free — no taxes on premium or gains
Rollover IRAYesSame as Traditional IRA
SEP IRAYes (varies by broker)Tax-deferred
SIMPLE IRARarelyMost brokers don't support options

How do I get approved for options in my IRA?

Getting options approval in an IRA is straightforward:

  1. Log into your brokerage account and navigate to Account Settings or Trading Permissions.
  2. Apply for options trading — select Level 1 (or Level 0 at Schwab). Covered calls are the most basic level.
  3. Answer the questionnaire honestly — they're assessing your experience and financial situation. You don't need to be an expert.
  4. Wait for approval — most accounts are approved within minutes to 24 hours.

That's it. No margin required. No special account type. No minimum balance (though you do need at least 100 shares of a stock to sell a covered call). Not sure which broker to use? See our best brokers for covered calls comparison.

What are the limitations of selling options in an IRA?

  • No margin: IRAs are cash accounts. You can't borrow money to buy more stock. But covered calls don't use margin — you already own the shares.
  • No naked selling: You can't sell uncovered (naked) options in an IRA. Covered calls are fine because the shares are the collateral.
  • Contribution limits apply: You can't add more money beyond the annual IRA contribution limit ($7,000 in 2026, $8,000 if 50+). But the premium you collect stays inside the account and compounds.
  • Cash-secured puts may require additional approval: Some brokers allow cash-secured puts in IRAs, others don't. Check with your broker.

Best practice

If you have both a Roth IRA and a taxable account, sell covered calls in the Roth first. The premium income is completely tax-free — forever. In a taxable account, the same $400/month in premium could cost you $100–$150/month in taxes.

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ThetaScout is a screening tool, not investment or tax advice. IRA rules and contribution limits are subject to change. Consult a tax professional for advice specific to your situation. Options involve risk and are not suitable for all investors.