What is a Roth IRA?

Open a Roth IRA and take advantage of potential after-tax benefits as you save for retirement.

A Roth Individual Retirement Account (IRA) is a form of retirement account to which you contribute after-tax dollars. An account owner's money grows tax-free in this form of IRA and is withdrawn tax- and penalty-free after age 59½ (if the account has been open for five years or more). While this doesn't result in current-year tax benefits, as contributions to a Traditional IRA do, investing in a Roth IRA is an excellent way to build additional future wealth for retirement. Other advantages of a Roth IRA include:

  • No contribution age restrictions. Account owners can contribute at any age as long as their earned income qualifies.
  • No Required Minimum Distributions (RMDs). Account owners are not required to make withdrawals when they retire, so their savings continue to grow even during retirement.
  • No income taxes for inherited Roth IRAs. Account owners can pass their Roth IRAs to their beneficiaries, which can be withdrawn as tax-free income.

A Roth IRA is a great option if account owners expect to be in a higher tax bracket in the future when tax-free withdrawals will be even more advantageous. Not everyone will be eligible for this type of retirement account due to income limitations on opening a Roth IRA.

2023-2024 Roth IRA Tax-Deductible Contribution Limits

The maximum annual contribution for all your IRAs combined is:

For account owners under the age of 50: $6,500 (for 2023) and $7,000 (for 2024)

For account owners over the age of 50: $7,500 (for 2023) and $8,000 (for 2024)

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Roth IRA Contribution Limits (Tax Year 2023)

Single Filers (MAGI)Married Filing Jointly (MAGI)Married Filing Separately (MAGI)Maximum Contribution for individuals under age 50Maximum Contribution for individuals age 50 and older
under $138,000under $218,000$0$6,500$7,500
$139,500$219,000$1,000$5,850$6,750
$141,000$220,000$2,000$5,200$6,000
$142,500$221,000$3,000$4,550$5,250
$144,000$222,000$4,000$3,900$4,500
$145,500$223,000$5,000$3,250$3,750
$147,000$224,000$6,000$2,600$3,000
$148,500$225,000$7,000$1,950$2,250
$150,000$226,000$8,000$1,300$1,500
$151,500$227,000$9,000$650$750
$153,000 & over$228,000 & over$10,000 & over$0$0

Roth IRA Contribution Limits (Tax Year 2024)

Single Filers (MAGI)Married Filing Jointly (MAGI)Married Filing Separately (MAGI)Maximum Contribution for individuals under age 50Maximum Contribution for individuals age 50 and older
under $146,000under $230,000$0$7,000$8,000
$147,500$231,000$0$6,300$7,200
$149,000$232,000$0$5,600$6,400
$150,500$233,000$0$4,900$5,600
$152,500$234,000$0$4,200$4,800
$153,500$235,000$0$3,500$4,000
$155,000$236,000$0$2,800$3,200
$156,500$237,000$0$2,100$2,400
$158,000$238,000$0$1,400$1,600
$159,500$239,000$0$700$800
$161,000 & over$240,000 & over$10,000 & over$0$0

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