Clients divorce was final at the end of May, 2011. She is 67 and has not been employed for five years. She receives social security, has rental property income and receives income from the state for her disabled foster child. Her ex husband is (and has been) employed, she contributed to a traditional IRA in 2010, and has been contributing (about $1,800/yr or $150/month) to a Roth IRA (which will remain hers.) She has been making those contributions up to now. Here are the questions: Am I correct in assuming that the type of income she receives would preclude her (as a single person) from contributing to her traditional or Roth account? As the divorce was final in May, doesn’t that mean she will be considered divorced for ALL of 2011 and would therefore be ineligible to contribute to either IRA? If this is true, what is the procedure to withdraw her 2011 contributions of approximately $900 for this year and the consequences for doing so? Thanks in advance!