| 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 $150,000 |
you can contribute up to $3,000 ($3,500 if age 50 or older; for 2005,
$4,000 or $4,500, if age 50 or older) |
| at least $150,000 but less than $160,000 |
the amount you can contribute is reduced |
| $160,000 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 |
you can contribute up to $3,000 ($3,500 if age 50 or older; for 2005,
$4,000 or $4,500, if age 50 or older) |
| more than zero 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 $95,000 |
you can contribute up to $3,000 ($3,500 if age 50 or older; for 2005,
$4,000 or $4,500, if age 50 or older) |
| at least $95,000 but less than $110,000 |
the amount you can contribute is reduced |
| $110,000 or more |
you cannot contribute to a Roth IRA |
