Hi. Can someone explain a Roth IRA income limit contribution . I’ve finalized a divorce this year and will be filing single with a dependent and she’s filing single and a dependent . Do I have to make 138k to be qualified? Is this after the deduction the IRS gives us? My deduction will be higher if I file as a head of household and claim both of my kids since I have full custody but I don’t know why I’m being nice and thinking to let her claim one. I’m still contemplating. So can I file as a head of household but only with one dependent and she file as single with one dependent since we have two kids???