A few weeks ago we had asked about a man who was drawing disability through his work. He wanted to know if he would still be able to contribute to an IRA. We were told that the Box 1 amount less box 11 on a w-2 is taxable comp. If box 11 is blank and box 1 says, for example, $30,000 does that mean that the $30,000 is taxable compensation for IRA purposes? Also box 13 says third party sick pay. He also thinks he had read that there is a catch up provision for an IRA that means that he can contribute for past years that he did not contribute to his IRA.