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To qualify for Roth IRA contributions, a single person's adjusted gross income (AGI) must be less than $95,000, with benefits phasing out completely at $110,000. For married couples filing jointly, the AGI must be less than $150,000. The contribution amount is decreased by 30 percent (35 percent if naked moms fucking 50 or older) until it is eliminated completely at $160,000 for joint filers. For 2005 to 2007, the contribution limit for naked moms fucking both single and joint filers climbs to $4,000 per person and to $5,000 per person in 2008. After that, contributions and indexed to naked moms fucking inflation. Regardless of income level, you can qualify for a deductible IRA as long as you do not participate in an employer-sponsored retirement plan, such as a 401 (k). If you are in an employer plan, you can qualify for a deductible IRA if you meet the income requirements.
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