shall77 askes in part:

Just married in September this year. Our filing status is unclear as we will have been married only three months.

If married in 1999, status is married for all of 1999

I also wish to establish a Roth and want to maximize the contribution for '99. However, I understand there are potential severe restrictions depending on how we file.

Here are 2 links regarding all the intricacies (or most) of Roths:

http://www.fool.com/money/allaboutiras/allaboutiras03.htm & http://www.fool.com/money/allaboutiras/allaboutiras04.htm

HTH

Rick