@Opus 17 , MAGI for the purpose of a Roth IRA contribution does not include the taxable amount of Roth conversions.
@lsrosenb , if your net income from self-employment is $4,000, your net earnings from self employment are $3,717 after subtracting the deductible portion of self-employment taxes of $283, so $3,717 is the amount of compensation you have that can support a Roth IRA contribution.
You haven't said whether or not your spouse has compensation and whether you intend on making the spousal contribution for you or instead on behalf of your spouse. A spousal contribution is only permitted to be made by or on behalf of the spouse with the lower compensation. The spouse with the lower compensation can use the other spouse's compensation to make a spousal contribution, but that reduces the amount of compensation that the spouse with the higher compensation has to support their own contribution.
