Roth IRA Eligibility for RDP in CA (Community Property State)

[lead_slinger]

I am in a Registered Domestic Partnership in CA, and my partner and I file as Single for Federal and Married Jointly for State. My income is $150K, and my partner's is $120K, but with the community property income adjustment, my MAGI is reduced to $135K. Since this is below the $146K Roth IRA income limit for full Roth IRA contributions, does this mean I am eligible for the full contribution that I otherwise wouldn’t qualify for?

[MaryK4 · Accepted solution]

No, unfortunately, the community property laws cannot be applied to determine compensation for contributions.  See IRC 408A(a). 219(f)(2).  

See Answers to Frequently Asked Questions for Registered Domestic Partnerships (Q24 applies the 219(f)(2)).

[lead_slinger]

Thank you for the information! That makes me wonder why TurboTax did not flag my $7,000 Roth IRA contribution as ineligible or excessive for the federal return.