Filing status 2019 modified AGI Maximum contribution Married filing jointly or qualifying widow(er) Less than $193,000 $6,000 ($7,000 if 50 or older) $193,000 to $202,999 Contribution is reduced $203,000 or more Not eligible Single, head of household or married filling separately (if you did not live with spouse during year) Less than $122,000 $6,000 ($7,000 if 50 or older) $122,000 to $136,999 Contribution is reduced $137,000 or more Not eligible Married filing separately (if you lived with spouse at any time during year) Less than $10,000 Contribution is reduced $10,000 or more Not eligible 2019 IRA
Filing Status
Modified adjusted gross income (MAGI)[size=0.75]1
Deduction Limit Single individuals ≤ $64,000 Full deduction up to the amount of your contribution limit > $64,000 but < $74,000 Partial deduction (calculate) ≥ $74,000 No deduction Married (filing joint returns) ≤ $103,000 Full deduction up to the amount of your contribution limit > $103,000 but < $123,000 Partial deduction (calculate) ≥ $123,000 No deduction Married (filing separately)[size=0.75]2 Not eligible Full deduction up to the amount of your contribution limit < $10,000 Partial deduction (calculate) ≥ $10,000 No deduction Non-active participant spouse (i.e., those with spouses who earn no income) ≤ $193,000 Full deduction up to the amount of your contribution limit > $193,000 but < $203,000 Partial deduction (calculate) ≥ $203,000 No deduction
Roth IRA income and contribution limits for 2019
https://www.nerdwallet.com/blog/investing/backdoor-roth-ira-high-income-how-to-guide/