If You Have Taxable Compensation and Your Filing Status Is...
| And Your Modified AGI Is... | Then... |
| married filing jointly or qualifying widow(er) | Less than $169,000 | you can contribute up to the limit. |
| at least $169,000 but less than $179,000 | the amount you can contribute is reduced. |
| $179,000 or more | you cannot contribute to a Roth IRA. |
| married filing separately and you lived with your spouse at any time during the year | zero (-0-) | you can contribute up to the limit. |
| more than zero (-0-) but less than $10,000 | the amount you can contribute is reduced. |
| $10,000 or more | you cannot contribute to a Roth IRA. |
| single, head of household, or married filing separately and you did not live with your spouse at any time during the year | less than $107,000 | you can contribute up to the limit. |
| at least $107,000 but less than $122,000 | the amount you can contribute is reduced. |
| $122,000 or more | you cannot contribute to a Roth IRA. |
