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Whether or not you can make the maximum Roth IRA contribution ($5,500 annually, or $6,500 if you're age 50 or older) depends on your tax filing status and your modified adjusted gross income (MAGI) .
As of 2013, you can contribute a maximum of $5,500 or 100 percent of your adjusted gross income, whichever is less -- $500 more than you could contribute for 2012. If you are age 50 or older, the contribution limit goes to $6,500. This limit applies to the combined total of contributions to all IRA accounts.