This table shows whether your contribution to a Roth IRA is affected by the amount of your modified AGI as computed for Roth IRA purpose.
If your filing status is... | ||
---|---|---|
married filing jointly or qualifying widow(er) | < $204,000 |
up to the limit |
married filing jointly or qualifying widow(er) | a reduced amount |
|
married filing jointly or qualifying widow(er) | > $214,000 |
zero |
married filing separately and you lived with your spouse at any time during the year | < $10,000 |
a reduced amount |
married filing separately and you lived with your spouse at any time during the year |
> $10,000 |
zero |
single, head of household, or married filing separately and you did not live with your spouse at any time during the year | < $129,000 |
up to the limit |
single, head of household, or married filing separately and you did not live with your spouse at any time during the year | > $129,000 but < $144,000 |
a reduced amount |
single, head of household, or married filing separately and you did not live with your spouse at any time during the year | > $144,000 |
zero |
Amount of your reduced Roth IRA contribution
If the amount you can contribute must be reduced, figure your reduced contribution limit as follows.
- Start with your modified AGI.
- Subtract from the amount in (1):
- $204,000 if filing a joint return or qualifying widow(er),
-
$-0- if married filing a separate return, and you lived with your spouse at any time during the year, or
-
$129,000 for all other individuals.
- Divide the result in (2) by $15,000 ($10,000 if filing a joint return, qualifying widow(er), or married filing a separate return and you lived with your spouse at any time during the year).
- Multiply the maximum contribution limit (before reduction by this adjustment and before reduction for any contributions to traditional IRAs) by the result in (3).
- Subtract the result in (4) from the maximum contribution limit before this reduction. The result is your reduced contribution limit.
See Publication 590-A, Contributions to Individual Retirement Accounts (IRAs), for a worksheet to figure your reduced contribution.