The information listed by TurboTax is that stated in the tax code. The MAGI limit for a Roth IRA contribution for MFS is not half of the MFS limit. If you are married filing separately, the law stipulates that you are not permitted to make any Roth IRA contribution if your modified AGI is $10,000 or more. If your AGI is $44,847 and includes no Roth conversions, your MAGI of $44,847 exceeds $10,000 and you are not permitted to make a Roth IRA contribution. If you contributed to a Roth IRA, it's an excess contribution subject to penalty.
