General Contribution Limits
There is a limit on the amount taxpayers can contribute to traditional IRAs. The total contribution—that is, the combined contributions to all accounts, including Roth and traditional IRAs—cannot be more than the smaller of:
Taxpayers who have more than one traditional IRA account must combine them and treat them as one when figuring the amount that can be contributed for the year. The general contribution limit increase for certain employer bankruptcies expired in 2010 and is no longer available. For more information, see Catch-up Contributions in Publication 590.