Eligible investors can make annual contributions into their Roth IRA accounts. Interested investors need to ensure that their annual income does not exceed the maximum allotted amount; these amounts change on an annual basis. Contributions into a Roth IRA are not tax-deductible. Roth IRA account holders can make qualified withdrawals on a tax free basis; after the age of 59 ½ or at least 5 years after the account was opened, in the event of a disability or for a qualified first home purchase (up to $10,000).