I’m 76 and retired from working. I have been taking RMDs from my IRA accounts annually since retirement and also have a couple Roth IRA accounts. Since retirement I have occasionally done a little consulting and used the income from the consulting to make contributions to a Roth. This consulting income has been for amounts less than $1000 in any given year. This year I received an honorarium in cash of $250 for answering some questions regarding for a company developing a new product for the type of business in which I previously worked. There was no documentation accompanying the honorarium, nor did I submit any statement billing for my time. Can I count this honorarium as income and use it for a Roth contribution for this year?