2001 |
2002-2004 | 2005 |
2006-2007 |
2008 | |
| Regular | $2,000 |
$3,000 |
$4,000 |
$4,000 |
$5,000 |
| Catch-Up* | N/A |
$500 |
$500 |
$1,000 |
$1,000 |
| *Only taxpayers age 50 and over are eligible to make catch-up contributions | |||||
| AGI Phase-Out Range for Contributions to Roth IRAs: | |
| Married Filling Jointly - $150,000-$160,000 | Single - $95,000-$110,000 |
| Filing Status |
Covered by Employer's Retirement Plan? | Modified AGI |
Deductibility | |
2001 |
2002 | |||
| Single | No | Any amount | Any amount | Full deduction |
| Yes | $32,999 or less | $33,999 or less | Full deduction | |
| $33,000 - $42,999 | $34,000 - $43,999 | Partial deduction | ||
| $43,000 or more | $44,000 or more | No deduction | ||
| Married Filing Jointly |
Neither Spouse Covered | Any amount | Any amount | Full deduction |
| Both Spouses Covered | $52,999 or less | $53,999 or less | Full deduction | |
| $53,000 - $62,999 | $54,000-$63,999 | Partial deduction | ||
| $63,000 or more | $64,000 or more | No deduction | ||
| One Spouse Covered - For Covered Spouse |
$52,999 or less | $53,999 or less | Full deduction | |
| $53,000-$62,999 | $54,000-$63,999 | Partial deduction | ||
| $63,000 or more | $64,000 or more | No deduction | ||
| One Spouse Covered - For Non-Covered Spouse |
$149,999 or less | $149,999 or less | Full deduction | |
| $150,000-$159,999 | $150,000-$159,999 | Partial deduction | ||
| $160,000 or more | $160,000 or more | No deduction |