Individuals who meet the qualification requirements may contribute 100% of their eligible annual income into a Roth IRA, up to the annual maximum amount. The annual maximum for 2009 is $5,000 per qualified individual investor. Individuals who are age 50 and older can increase their annual contribution by the catch up amount, which for 2009 is $1,000 per annum. In some cases, individuals may make contributions into a spousal Roth IRA, even if the spouse does not have earned income for the respective tax year. These annual contribution amounts are set to increase annually, so it is important to review the IRS rules for the given tax year before making a contribution into a Roth IRA.