My job is being eliminated and I will get a severance package. Is that considered income for IRS limits on Roth IRA contributions?

My job is being eliminated and I will get a severance package. Is that considered income for IRS limits on Roth IRA contributions?

Is my severance considered income for the IRS income limits on Roth IRA contributions? If I am below the income limit, is there any circumstance where it would be more advantageous to contribute less to my 401(k) and contribute something towards a Roth IRA?