Yes, there are income restrictions for contributing to Coverdell Education Savings Accounts (ESAs). The contributions to ESAs are limited to $2,000 per year, and income restrictions apply. Single filers with a modified adjusted gross income (MAGI) above a certain threshold and joint filers with MAGI above a higher threshold may be ineligible to contribute to ESAs. It is essential to review the current income limits and consult with a financial advisor to determine if you are eligible to contribute.