Updated October 24, 2026. Quick answer: IRS Tax Topic 309 is a short overview of Roth IRA contributions. It says you can contribute if you have taxable compensation and your modified adjusted gross income is within certain limitations. It also says contributions aren’t deductible and qualified distributions aren’t included in income.
Quick reference
| Item | What the IRS topic says |
|---|---|
| What a Roth IRA is | “A Roth individual retirement arrangement (Roth IRA) is a tax-favored account or annuity set up in the United States solely for the benefit of you and your beneficiaries.” |
| Who can contribute | “You can contribute to a Roth IRA if you have taxable compensation and your modified adjusted gross income is within certain limitations.” |
| Conversions | “Regardless of the amount of your adjusted gross income, you may be able to convert amounts from a traditional IRA into a Roth IRA.” |
| Recharacterizing conversions | “conversions after 2017 from a traditional IRA to a Roth IRA may not be recharacterized.” |
| Versus a traditional IRA | “A Roth IRA differs from a traditional IRA in that contributions aren’t deductible and qualified distributions aren’t included in income.” |
Who can contribute
The IRS topic says “A Roth individual retirement arrangement (Roth IRA) is a tax-favored account or annuity set up in the United States solely for the benefit of you and your beneficiaries.”
On eligibility, it says “You can contribute to a Roth IRA if you have taxable compensation and your modified adjusted gross income is within certain limitations.” The topic does not list the dollar limits. For those it says “For information on contributions and the limitations, please refer to Chapter 2 of Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs).” On this site, Roth IRA income limits and the Roth IRA contribution limit cover the numbers.
Conversions, rollovers and recharacterization
The IRS topic says “Regardless of the amount of your adjusted gross income, you may be able to convert amounts from a traditional IRA into a Roth IRA.” It also says “You also may be able to roll over amounts from a qualified retirement plan to a Roth IRA.” For rollovers it says “Refer to Topic No. 413 for information about rollovers.”
On changing course, it says “Contributions made to a Roth IRA may be able to be recharacterized as a contribution made directly to another type of IRA.” It then adds “However, conversions after 2017 from a traditional IRA to a Roth IRA may not be recharacterized.” and “In addition, amounts rolled over after 2017 from a qualified retirement plan to a Roth IRA may not be recharacterized.” On this site, Roth conversions cannot be undone and Form 8606 lines 16 to 18 go further.
How it differs from a traditional IRA
The IRS topic says “A Roth IRA differs from a traditional IRA in that contributions aren’t deductible and qualified distributions aren’t included in income.” For the deduction side of a traditional IRA, see traditional IRA deduction limits.
Where this comes from
This page describes the IRS page titled Topic no. 309, Roth IRA contributions, as served on irs.gov on October 24, 2026. The IRS page shows that it was last reviewed or updated on 24 Sep 2026. The IRS can change a topic after we read it, and the IRS page controls. General information, not tax or legal advice.
Common mistakes
- Thinking a high income blocks every Roth route. The topic says conversions are possible “Regardless of the amount of your adjusted gross income”.
- Expecting a deduction. The topic says “contributions aren’t deductible”.
- Assuming any conversion can be reversed. The topic says “conversions after 2017 from a traditional IRA to a Roth IRA may not be recharacterized.”
- Looking for the dollar limits on this topic. The topic sends readers to “Chapter 2 of Publication 590-A” for them.
Related: IRS tax topics by number, Roth IRA income limits, Roth IRA contribution limit, Roth conversion cannot be undone, Form 8606 lines 16 to 18, Traditional IRA deduction limits, and Is a Roth conversion worth it.
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Answer againSources
- IRS, Topic no. 309, Roth IRA contributions (irs.gov): https://www.irs.gov/taxtopics/tc309
- IRS, Tax topics index (irs.gov): https://www.irs.gov/taxtopics
Read from the IRS pages linked above on October 24, 2026. General information, not tax or legal advice. The IRS topic page and the instructions for your own form control, and your own facts decide the outcome.