I was really confused about this as well. I did some research and found that high income earners can use what’s known as a Backdoor Roth IRA. Essentially, you must have both an after-tax Traditional IRA account and a Roth IRA account. First you’ll have to fund the T IRA account and then convert the contributions each year into the Roth. The IRS does not allow you to contribute directly into the Roth after if you exceed a certain income threshold. However, since 2010 they do allow a IRA conversion from Traditional to Roth without regards to income limitations.