My question pertains to my granddaughter. She will turn 18 in September of 2022. I believe the amount she can deposit in her first year (2022) of eligibility is the amount of earned income she has in 2022. Does the IRS only allow for the earned income from her 18th birthday (September) to December 31, 2022 or do they allow for all earned income (maximum of $6,000) made for all of 2022? Thank you.