allocation of Roth contributions for couple exceeding income limit

A couple filing jointly is limited in how much they can contribute to a Roth because their income is within the phase out (say mAGI of $203K within the $198-208K phaseout range for 2021). They can each contribute $3000 (rather than $6000 each). The question is whether one of them can contribute $6000 if the other one contributes $0.



No, the phased out contribution limit is 3000 for each spouse and it’s not possible for either spouse to exceed that limit. If one spouse declined to contribute, the limit for the contributing spouse would remain 3000.



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