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You cannot make a Roth IRA your modified AGI is more than -0-. You cannot make a Roth IRA contribution if your modified AGI is 10 000 or more. You cannot make a Roth IRA contribution if your modified AGI is 191 000 or more. spouse at any time in 2014 and your modified AGI is at least 114 000. Wflains. org FAX 319 538-0268 Application for Membership and Individual Annuity SECTION A Annuitant 1. However because Roth IRAs are intended to be used for income during retirement years early...

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