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Level 1

Which income amount do I use to determine my ROTH contribution? Box 1 or Box 3 on my W2?

 
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Level 2

Which income amount do I use to determine my ROTH contribution? Box 1 or Box 3 on my W2?

You should use Box 1 on your W-2 (your taxable wages on your tax return) to determine your Roth contribution.