In order to determine the eligibility of an individual for a ROTH IRA, it is key to understand their income and marital status. 1. Married filing jointly or qualifying widow(er) Less than $193,000 | Max contribution of $6,000 or 7,000 if 50+ Between 193,000+ to $202,999 | Contribution is Reduced More than $203,000 | Not Eligible 2. Single, head of household or married filing separately Less than $122,000 | Max contribution of $6,000 or 7,000 if 50+ Between 122,000+ to $136,999 | Contribution is Reduced More than $136,999| Not Eligible 3. Married Filing separately Less than $10,000 | Contribution is Reduced More than $10,000| Not Eligible Please note that according to the IRS any individual that receives taxable income and it's under 70½ will qualify as long as their income does not surpass its respective limitation (see box above).