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Whether or not you can make the maximum Roth IRA contribution ($5,500 annually, or $6,500 if you're age 50 or older) depends on your tax filing status and your modified adjusted gross income (MAGI) .
Contribution Limits. The contribution limits for the Roth and traditional IRAs are the same. For tax year 2013, for example, you could contribute up to $5,500 to your IRA, plus an additional $1,000 catch-up contribution if you reached age 50 or older by the end of the tax year.Deductibility.or Roth IRAs, there is no age limit. Income Limitations. One factor that determines whether you should fund a Roth or traditional IRA is your income, which dictates your eligibility to contribute to a Roth IRA. If your income exceeds certain limit, you may not contribute to a Roth IRA.