If you are single, you must make less than $132,000 to contribute to a Roth IRA for the 2016 tax year. If you are married, your combined income must be less than $194,000 in 2016. However, you can convert a traditional IRA to a Roth IRA no matter how high your income. Roth IRAs are popular because qualifying distributions are tax-free and annual distributions are not required after age 70½. A conversion to a Roth is a taxable event, so factor that into your analysis. For more information, call us.