Is gross or net pay eligible for Roth IRA contribution?

Hello,

If a person earns $300 in W-2 gross income before Medicare, Medicaid, Federal and State income tax deductions and income tax withholding (i.e, $220 net pay after deductions and withholding), can they contribute the full $300 into a Roth IRA for that year?

Thank you!

Bill Briner



Yes. The taxable compensation is $300 and appears in Box 1 of the W-2, and the IRA contribution can be made up to that amount.

Thanks Alan!

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