Roth IRA for 16 yo - how much can be invested

[dundee]

Hello all,

My son had his first summer job this year. He will probably make ~$1,200 before taxes. That will be ~$1,000 after taxes, although, some of it will be refunded after he files taxes next year. I want to start a Roth IRA for him.

This may be a small technicality, but, can he invest the full $1,200 in Roth IRA for 2015? or is he limited to 1200 minus taxes ?

Thank you.

[MDM]

This may be a small technicality, but, can he invest the full $1,200 in Roth IRA for 2015?

Yes. 

[dundee]

Thank you for the quick response.