If you earn over $206K, then you can not directly contribute new money to a Roth IRA. You might be able to “backdoor” the contribution though. If you don’t have pre-tax money in a Traditional IRA, then: 1. Create a Traditional IRA and make “nondeductible” contributions (up to $7,000). 2. Convert the nondeductible Traditional IRA to a Roth IRA.