As a single taxpayer, you simply need to have a modified adjusted gross income (MAGI) under $129,000 to make the maximum contribution. The contribution amounts are reduced as your income nears $144,000, whereupon you no longer qualify for a Roth IRA. For married filing jointly taxpayers, the full contribution is available up to a MAGI of $204,000 with reductions to a complete phase out at $214,000.