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... And your modified AGI is... Then you can contribute... married filing jointly or qualifying surviving spouse < $230,000 up to the limit married filing jointly or qualifying surviving spouse > $230,000 but < $240,000 a reduced amount married filing jointly or qualifying surviving spouse > $240,000 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 < $146,000 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 > $146,000 but < $161,000 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 > $161,000 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): $228,000 if filing a joint return or qualifying surviving spouse, $-0- if married filing a separate return, and you lived with your spouse at any time during the year, or $146,000 for all other individuals. Divide the result in (2) by $15,000 ($10,000 if filing a joint return, qualifying surviving spouse, 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.
