For 2013, single individuals with earned income and a Modified Adjusted Gross Income (MAGI) less than $112,000, and married couples with earned income and a MAGI less than $178,000 and filing jointly are eligible to participate in a Roth IRA.
Single individuals with a MAGI of $112,000–$127,000 and married couples with a MAGI of $178,000–$188,000 may make a partial contribution.
For 2013, individuals younger than 50 may contribute $5,500 or 100% of eligible compensation, whichever is less.
For 2013, individuals age 50 and older may contribute $6,500 or 100% of eligible compensation, whichever is less.
All contributions are nondeductible.