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Roth IRA contributions are made with after-tax dollars.

You can contribute to a Roth IRA if you have taxable compensation and your modified adjusted gross income (MAGI) is within certain limitations

The maximum allowable contribution to a Roth IRA depends on whether contributions are made only to Roth IRAs or to both Traditional IRAs and Roth IRAs. 

Please see the IRS web site for more information.