Contribution Limits
The total contributions allowed per year to all IRAs is the lesser of your taxable compensation (which is not the same as adjusted gross income) and the current limit. In 2010 and 2011, anyone using IRAs to fund retirement can contribute up to $6,000 to a traditional or Roth IRA. (Note: Because of negligible inflation, contribution limits for 2010-2011 are the same with Traditional IRA and Roth IRA contribution limits. However, these limits are expected to increase in 2012 and beyond based on an anticipated higher rate of inflation.)
Husbands and wives may each have an IRA, even if one person in the marriage is not working. A person's annual contribution, whether made to one or multiple IRAs, is limited to the lesser of total taxable compensation or the normal yearly amount. Persons age 50 or older may make an additional catch-up contribution in the amount indicated for the year concerned.
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