The IRS has made provisions for individuals over 50 years of age to make catch-up contributions to their Traditional, Roth, Spousal, or SIMPLE IRA plans. For example, if you are over 50 and contribute the maximum of $5,000 to your Roth IRA in 2008, you may also contribute an additional $1,000 as catch-up, bringing your total 2008 contribution to $6,000.