annual contribution limit
年度供款限额
以上为机器翻译结果，长、整句建议使用 人工翻译 。
Making an "excess contribution" meaning you contributed more than the annual limit to a traditional IRA or made a Roth contribution when your income was too high can cost you 6% of the amount that wasn't allowed in the account.
WSJ: IRA Rules Get Trickier
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