The question is:

I am currently collecting a pension from my old employer. I believe it is called a non-participating pension because I did not pay anything in to this pension. It was/is a benefit from the time I was employed by them. I receive a 1099R for this income and it is all taxable by Fed.

Does this pension income qualify for income from which I can contribute to our IRAs and take the appropriate tax deferment? Total annual pension income is ~$30K gross.