 You also have to have earned income. So if you're already retired and you're not working a job, you can't put new money into the Roth IRA, but you can always put existing money by doing a conversion into a Roth IRA. You don't even have to be working a job. So no earned income is necessary. You could have a big tax deferred IRA. And as of right now, the IRS is allowing you to say, all right, I'm going to take some of that tax deferred money.