Timing of Roth/Traditional IRA Contributions

Can an individual make a current year (2025) IRA or Roth IRA contribution in early January, say January 2 (either $7,000 or $8,000 depending on age) even though they have not yet earned $7,000/$8,000 of income year-to-date? Obviously assuming that they will have over $7,000/$8,000 of earned income by 12/31/2025.



Yes, the contribution can be made before the income is earned, but if the income does not materialize there will be an excess contribution to remove.

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