Basic guidelines on the rules for Roth IRA plans are available from the website of the Internal Revenue Service. The site details information on contribution limits for those filing jointly, separately or as a head of household.
As of 2015, additional information on guidelines for a Roth IRA is available from the financial website RothIRA. The site provides basic information on the differences between a Roth IRA and a traditional IRA, eligibility, flexibility, withdrawal rules and retirement savings. The site also details the rules for modified adjusted gross income and earned income as they apply to a Roth IRA. Additional information on making penalty-free withdrawals is also provided.