Eligibility
If you are single, and your modified adjusted gross income (MAGI) is below $120,000, you can contribute any amount up to the maximum. If single with income above $135,000, you cannot contribute to a Roth IRA at all. If your income is between those two number, you can contribute a partial amount (less than $5,500).
If married, a combined income below $189,000 allows the full contribution, and a combined income above $199,000 allows none. Between those two numbers allows a partial contribution.
Benefits