IRA: Joint Filing

 
You are eligible for either:
Traditional IRA:
$3,000 (deductible) per individual
OR
Roth IRA:
$3,000 per individual

You may contribute to both a Traditional IRA and a Roth IRA, however, the aggregate contributions per person cannot exceed the $3,000 contribution limit per year. All Roth IRA contributions are non-deductible.
These charts are intended to act as a guide in summarizing the IRA contribution rules.
As with any retirement planning or tax issues, your tax advisor may offer valuable information.