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IRS.gov Website
Rev. date: 11/26/2013


Roth IRA Contributions

Tax Topic 309
rule
A Roth Individual Retirement Arrangement (IRA) is a tax-favored account or annuity set up in the United States solely for the benefit of you or your beneficiaries. You can contribute to a Roth IRA if you have taxable compensation and your modified AGI is within certain limitations. Regardless of the amount of your AGI, you may be able to convert amounts from either a traditional, SEP, or SIMPLE IRA into a Roth IRA. You also may be able to roll over amounts from a qualified retirement plan to a Roth IRA. A Roth IRA differs from a traditional IRA in that contributions are not deductible and qualified distributions are not included in income. For information on contributions and the limitations, please refer to Chapter 2 of Publication 590, Individual Retirement Arrangements.