Artículo Roth IRAs and traditional IRAs.. Roth IRAs and traditional IRAs.

id="en_US_2025_publink1000172833"> Roth IRAs and traditional IRAs. If contributions are made to both Roth IRAs and traditional IRAs established for your benefit, your contribution limit for Roth IRAs is generally the same as your limit would be if contributions were made only to Roth IRAs, but then reduced by all contributions for the year to all IRAs other than Roth IRAs. Employer contributions under a SEP arrangement or SIMPLE IRA plan don't affect this limit. This means that your contribution limit is generally the lesser of the following amounts. $7,000 ($8,000 if you are 50 or older in 2025) minus all contributions (other than employer contributions under a SEP arrangement or SIMPLE IRA plan) for the year to all IRAs other than Roth IRAs. Your taxable compensation minus all contributions (other than employer contributions under a SEP arrangement or SIMPLE IRA plan) for the year to all IRAs other than Roth IRAs. However, if your modified AGI is above a certain amount, your contribution limit may be reduced, as explained next under Contribution limit reduced . Contribution limit reduced. If your modified AGI is above a certain amount, your contribution limit is gradually reduced. Use Table 9-3 to determine if this reduction applies to you. Table 9-3. Effect of Modified AGI on Roth IRA Contribution This table shows whether your contribution to a Roth IRA is affected by the amount of your modified AGI . IF you have taxable compensation and your filing status is... AND your modified AGI is... THEN... Married filing jointly or Qualifying surviving spouse less than $236,000 you can contribute up to $7,000 ($8,000 if you are 50 or older in 2025). at least $236,000 but less than $246,000 the amount you can contribute is reduced as explained under Contribution limit reduced in chapter 2 of Pub. 590-A. $246,000 or more you can't contribute to a Roth IRA. Married filing separately and you lived with your spouse at any time during the year zero (-0-) you can contribute up to $7,000 ($8,000 if you are 50 or older in 2025). more than zero (-0-) but less than $10,000 the amount you can contribute is reduced as explained under Contribution limit reduced in chapter 2 of Pub. 590-A. $10,000 or more you can't contribute to a Roth IRA. Single, Head of household, or Married filing separately and you didn't live with your spouse at any time during the year less than $150,000 you can contribute up to $7,000 ($8,000 if you are 50 or older in 2025).