| Single, head of household or married filing separately (if you didn't live with spouse during year) | Less than $122,000 | Less than $124,000 | $6,000 ($7,000 if 50 or older) |
| $122,000 up to $137,000 | $124,000 up to $139,000 | Contribution is reduced |
| $137,000 or more | $139,000 or more | No contribution allowed |
| Married filing jointly or qualifying widow(er) | Less than $193,000 | Less than $196,000 | $6,000 ($7,000 if 50 or older) |
| $193,000 up to $203,000 | $196,000 up to $206,000 | Contribution is reduced |
| $203,000 or more | $206,000 or more | No contribution allowed |
| Married filing separately (if you lived with spouse at any time during year) | Less than $10,000 | Less than $10,000 | Contribution is reduced |
| $10,000 or more | $10,000 or more | No contribution allowed |
