Roth Income Limit

David and Elaine are married and file jointly. David earns well over the $206K limit to make a Roth contribution and he participates in his company’s 401(k). Elaine doesn’t work outside the home and has no earned income. Does David’s income disqualify both of them from Roth contributions?



The 206k Roth contribution is based on modified AGI which includes possible additions and subtractions from tax return AGI. If the joint income exceeds 206k modified AGI, then neither spouse can make a regular Roth contribution. They would be limited to non deductible TIRA contributions, possibly one or both could do a back door Roth conversion.

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