id="en_US_2025_publink1000172824"> Can you contribute to a Roth IRA for your spouse? You can contribute to a Roth IRA for your spouse provided the contributions satisfy the Kay Bailey Hutchison Spousal IRA limit (discussed under How Much Can Be Contributed , earlier, under Traditional IRAs ), you file jointly, and your modified AGI is less than $246,000. Compensation. Compensation includes wages, salaries, tips, professional fees, bonuses, and other amounts received for providing personal services. It also includes commissions, self-employment income, nontaxable combat pay, military differential pay, taxable alimony and separate maintenance payments, and taxable non-tuition fellowship and stipend payments. See What is compensation , earlier, for more information. Modified AGI. Your modified AGI for Roth IRA purposes is your AGI as shown on your return with some adjustments. Use Worksheet 9-2 to determine your modified AGI. Worksheet 9-2. Modified AGI for Roth IRA Purposes Use this worksheet to figure your modified AGI for Roth IRA purposes. 1. Enter your AGI from Form 1040 or 1040-SR, line 11a 1. _____ 2. Enter any income resulting from the conversion of an IRA (other than a Roth IRA) to a Roth IRA (included on Form 1040 or 1040-SR, line 4b) and a rollover from a qualified retirement plan to a Roth IRA (included on Form 1040 or 1040-SR, line 5b) 2. _____ 3. Subtract line 2 from line 1 3. _____ 4. Enter any traditional IRA deduction from Schedule 1 (Form 1040), line 20 4. _____ 5. Enter any student loan interest deduction from Schedule 1 (Form 1040), line 21 5. _____ 6. Enter any foreign earned income and/or housing exclusion from Form 2555, line 45 6. _____ 7. Enter any foreign housing deduction from Form 2555, line 50 7. _____ 8. Enter any excludable savings bond interest from Form 8815, line 14 8. _____ 9. Enter any excluded employer-provided adoption benefits from Form 8839, line 30 9. _____ 10. Add the amounts on lines 3 through 9 10. _____ 11. <
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