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They're essentially the same contribution rules which govern your Roth IRA if you're married, file a joint tax return, and both spouses earn income. The combined income of the two spouses is treated like one income, regardless of who earns it. One spouse can earn 100% of the household income or each spouse can earn 50%.
You canât contribute anything directly to a Roth IRA when your income goes above $132,000 for singles and $194,000 for married filing jointly, both up by $1,000 in 2016. You can still do a backdoor Roth IRA in such case.ou canât contribute anything directly to a Roth IRA when your income goes above $132,000 for singles and $194,000 for married filing jointly, both up by $1,000 in 2016. You can still do a backdoor Roth IRA in such case.