<prompt> Human: I want to make an IRA Traditional to lower my AGI for 2018. I read all over that contributions to an IRA made up to the following years tax day are counted for the prior year, eg: You can contribute to an IRA for 2017s Tax Return until Tax Day, 2018. But when will contributions start counting for 2018 Tax Return? Did it already start on Jan 1st? Or does it start the first day after Tax Day?  <response>: From January 1 to tax day, you choose between contributing to the previous or current year. From tax day to December 31, contributions are automatically applied to the current year. 