For your convenience, the table provided summarizes tax rules for traditional IRAs and Roth IRAs. You should consult the current IRS Publication 590, "Individual Retirement Arrangements (IRAs)" and/or a tax professional, before you make any personal financial decisions. This information could help you to understand which maximum Roth IRA contribution limits
and other traditional IRA contribution limits might apply to you.
The table provided has a left-hand column of questions and 12 columns of information. Read the first four questions in the first four rows to determine which of the twelve columns would apply to you.
Once you have done this, you should have found one "traditional IRA" column and one "Roth IRA" column that would apply to you. Read the remaining questions further down the table to compare the various traditional IRA and Roth IRA rules that affect you. Be careful to distinguish between the rules about whether you can make a contribution and whether an allowable contribution is tax deductible.