Provided you have sufficient earned income, the 2011 Roth IRA income limits are based on your marital status. Recall the maximum Roth IRA contribution depends on your age.
2011 Roth IRA Income Limits for Married Couples
During 2011, married individuals who file jointly can contribute the maximum to a Roth IRA only if their modified adjusted gross income (MAGI) is below $169,000. If their MAGI is between $169,000 and $179,000, then they can contribute some amount less than their full limit. If their income exceeds $179,000, they are not eligible to contribute to a Roth IRA for 2011. This income range increased by $2,000 from 2010, as this phase-out range was $167,000 to $17,000.
2011 Roth IRA Income Limits for Singles
For single individuals, the 2011 Roth IRA phase-out limit is $107,000 to $122,000. In other words, an individual with a MAGI of $100,000 can contribute the maximum to his Roth IRA while someone with a $125,000 MAGI cannot contribute at all. A single individual's 2010 Roth IRA income limit range was from $105,000 to $120,000.