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2007 Tax Changes. For 2007, your Roth IRA contribution limit is reduced (phased out) in the following situations. Your filing status is married filing jointly or qualifying widow ...
http://www.irs.gov/formspubs/article/0,,id=177966,00.html
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Rules for determining your modified adjusted gross income for purposes of IRA contributions. ... Modified Adjusted Gross Income A significant number in the world of Roth IRAs
http://www.fairmark.com/rothira/modagi.htm
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Modified AGI limits for Roth IRA contributions increased. For 2007, your Roth IRA contribution limit is reduced (phased out) in the following situations.
http://www.irs.gov/publications/p590/ch02.html
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