How does SSI affect MAGI for Roth contribution?

Single filer would like to make a Roth contribution if possible. She makes about $110k through work wages, and receives $60k per year from SSI (Her husband passed away prematurely and they have 4 kids). Do the SSI benefits count as income toward the MAGI limit? If so, she would be over the income limits for a Roth contribution.
As always, you guys are the best and I thank you for your help!



These are not SSI (Supplemental Security Income) Payments for very low income and asset taxpayers. Rather, she is receiving SS survivor benefits, which ARE included in the MAGI for Roth contribution purposes. If too high, perhaps she could do a back door Roth using a ND TIRA contribution, although the conversion will be mostly taxable if she owns other non Roth IRA accounts. Note that in the two years following spouse’s death, she may use qualifying widow filing status, which has the same higher MAGI income limit as joint filers. Tax software should indicate whether a regular Roth contribution is possible based on filing status and MAGI.



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