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Roth IRA Contributions Income Limits

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    Definition

    • A Roth IRA differs from a Traditional IRA in several ways. Qualified withdrawals are tax-free in a Roth IRA; however, you cannot deduct contributions made to Roth IRAs from your income tax as you can with a Traditional IRA. Also, you can continue to contribute to a Roth IRA after you reach age 70 1/2, and you are not required to begin withdrawals at any age.

    Contribution Limits

    • If you are under age 50, you can contribute up to $5,000 per year to a Roth IRA, as of 2010. If you are over age 50, you can increase your annual contribution to $6,000.

    Earned Income

    • You can only contribute earned income to a Roth IRA. For example, a stay-at-home parent who earns no outside income cannot contribute to a Roth IRA. In addition, a retired person cannot put Social Security money into a Roth IRA.

    Modified Adjusted Gross Income

    • Your modified adjusted gross income (MAGI) may limit the amount you can contribute to a Roth IRA. As of 2010, contributions begin to phase out for single people who earn more than $105,000 a year and married people who earn more than $167,000. A Roth IRA phase-out calculator can help you determine your contribution limit. Single people who earn more than $120,000 annually cannot contribute to a Roth IRA, nor can married couples who earn more than $177,000.

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