Every individual is eligible to open a Roth IRA account and contribute amount into this plan only if he fulfills the conditions of Roth IRA income limitations. For 2012 the Roth IRA income limits are clearly specified and is calculated based on marital status whether the person is filing as single or jointly with his or her spouse. Also we need to keep in mind that the Roth IRA contributions are based on earned income and age limit. The Roth IRA income limits varies every year and contribution amount depends on the rules specified by the IRS.
For married couple who are filing jointly can contribute the maximum to Roth IRA provided only if their modified adjusted gross income is less than $169,000 per annum. If the income ranges between $169,000 and $179,000 then they can contribute amount which is somewhat less than their full limit. If their joint income exceeds above $179,000 then they are not eligible for Roth IRA contribution. Similarly the Roth IRA income limits in case of single individuals is $107,000 and if it exceeds the amount greater than $122,000 then he/she is not eligible for contribution. If the income exists between these two limits then he can contribute up to some extent based on the calculations.