<prompt> Human: I just started a job with base pay 120k with a 10k performance bonus paid out over monthly installments. My last job was 60k. I have a Roth IRA thats been maxed for the past three years, and I have the 5500 to contribute for 2017. Am I still eligible to contribute since I have the money now and havent received my first paycheck, or am I ineligible since my salary for this year will exceed the individual limit?Assistant: The limit is based on what you earn in 2017. It doesnt matter if you earn 5.5k the first 11 months and then 200k the last month. All that matters is the sum of your income in the year.Human: So a backdoor Roth would be indicated?  <response>: It doesnt seem like youre anywhere near the limit. 30k for the first half of the year, 60k5k for the second half of the year? Thats only 95k right there. 