Generally, you can contribute to a Roth IRA if you have taxable compensation (defined below) and your modified AGI is less than:
Compensation includes wages, salaries, tips, professional fees, bonuses, and other amounts received for providing personal services. It also includes commissions, self-employment income, nontaxable combat pay, military differential pay, and taxable alimony and separate maintenance payments.
Compensation does not include any of the following items.
Please refer to IRS Publication 590 Individual Retirement Arrangements (IRAs) for additional information. To figure the amount you can contribute, see Amount of Roth IRA Contributions That You Can Make for 2013.