According to the IRS publication Revenue Procedure 2024-40, for tax year 2025, the modified adjusted gross income (MAGI) limits for contributing to a Roth IRA are: $138,000 to $153,000 for single filers and $218,000 to $228,000 for married couples filing jointly. Contributions are phased out for incomes within these ranges, and those above the upper limit cannot contribute to a Roth IRA.
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