<prompt> Human: I had a part-time job in 2013 and earned less than 6,000. I currently have a full-time job and am obviously in a higher tax bracket. I know that contributions before April 15th are considered contributions for 2013. But I cant invest because I dont have an IRA yet. If I were to open a Roth IRA before April 15th would my contributions be taxed at the lower 2013 rate or my current 2014 rate?  <response>: You are contributing post-tax money to the Roth IRA 