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CAUTION

For purposes of these instructions:

• $246,000 if married filing jointly or qualifying surviving spouse;

• A traditional IRA will include traditional SEP IRAs and traditional SIMPLE IRAs unless otherwise indicated; and

• Contributions to traditional IRAs generally will not include employer contributions (including contributions made pursuant to a salary reduction arrangement) made to a traditional SEP IRA under a SEP arrangement or to a traditional SIMPLE IRA under a SIMPLE IRA plan, unless stated otherwise.

Contributions. An overall contribution limit applies to contributions to traditional IRAs that aren’t employer contributions made to a traditional SEP IRA under a SEP arrangement or to a traditional SIMPLE IRA under a SIMPLE IRA plan. See Overall Contribution Limit for Traditional and Roth IRAs , later. Contributions to a

Contributions. You can contribute to a Roth IRA for 2025 only if your 2025 modified AGI for Roth IRA purposes is less than:

• $165,000 if single, head of household, or married filing separately and you didn’t live with your spouse at any time in 2025; or

• $10,000 if married filing separately and you lived with your spouse at any time in 2025.

Use the Maximum Roth IRA Contribution Worksheet to figure the maximum amount you can contribute to a Roth IRA for 2025. If you are married filing jointly, complete the worksheet separately for you and your spouse.