Who can make a contribution to a Roth IRA?
Single taxpayers with adjusted gross incomes (AGI) of less than $105,000 or married taxpayers filing jointly with AGIs of less than $166,000 may each make a full contribution. For single filers, the allowed contribution is phased out for AGIs between $105,000 and $120,000. For married individuals, the allowed contribution is phased out for AGIs between $166,000 and $176,000. No contribution is allowed if an individual is married and files separately, unless the AGI is under $10,000.
