2024 Roth Ira Contribution Limits Married Filing Separately. And your modified agi is. If you’re married filing separately, you lived with your spouse at any time during the year:
The exception is if your joint income is now higher than the income limits for roth iras set by the internal revenue service (irs) for couples filing jointly: If you file separately and did not live with your spouse at any time during the year, your ira deduction is determined under the single filing status.