table showing contribution limits for twenty twenty four modified adjusted gross income are as follows for single or head of household you can make a full contribution at one hundred forty six thousand or less a partial contribution from there up to one hundred sixty thousand and nine hundred ninety nine dollars and no contribution above that then for married filing jointly the full contribution is available up to two hundred thirty thousand next the partial contribution from there up to two hundred forty three thousand nine hundred ninety nine dollars and none after that for married filing separately the limits are unchanged at ten thousand dollars