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What happens if I contribute the max amount into my Roth IRA at the beginning of the year (for the current year), but due to various factors (commissions or whatnot) my income exceeds the contribution limits?
I think you may be able to find your answer here:

If not, there's always "The Word" on the subject from the IRS:

You'll need "Adobe Reader" for the second link as it is a PDF File. If you don't have it, you can download it for free from their site:


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