In a rare instance of consistency and simplicity, the contribution limits to a Roth IRA are the same as those for a traditional IRA. However, unlike a traditional IRA, which can be established by anyone with sufficient earned income, eligibility for a Roth IRA depends on your income. For example, if a single person has more than $114,000 of adjusted gross income or a married couple filing jointly has more than $169,000, they would not be eligible for a Roth IRA. No deduction of any amount is allowed for contributions to a Roth IRA. And unlike a traditional IRA, you can make contributions to a Roth IRA at any age.