The IRS imposes income caps on Roth IRA contributions. As a single filer, you can contribute up to the annual limit if your modified adjusted gross income is less than $124,000. If you are married and file jointly, the income cap is $196,000.
The IRS also specifies income ranges that allow you to make a reduced contribution, something less than the annual limit. Your tax professional can help you understand how much less, since it depends on your exact income. The income range for single filers to make a reduced contribution is between $124,000 and $139,000. If you’re married and filing jointly, the range is $196,000 to $206,000.
If you are single and earn $139,000 or more, you cannot contribute anything to a Roth IRA. The same is true if you are married filing jointly and your modified adjusted gross income is $206,000 or more.