IRAs 
The deductible amount for IRAs remains unchanged at $5,000, but the income limits increase as follows: For taxpayers who are active participants in an employer plan filing a joint return or as a qualifying widow(er), the income limit is $92,000. For all other taxpayers, the income limit is increased to $58,000. The limit for a taxpayer who is not an active participant but whose spouse is an active participant is increased to $173,000. Roth IRAs The adjusted gross income limitation for determining the maximum Roth IRA contribution for married taxpayers filing a joint return or for a taxpayer filing as a qualifying widow(er) is increased to $173,000. The limitation for all other taxpayers is increased to $110,000
Roth IRAs
The adjusted gross income limitation for determining the maximum Roth IRA contribution for married taxpayers filing a joint return or for a taxpayer filing as a qualifying widow(er) is increased to $173,000. The limitation for all other taxpayers is increased to $110,000
