<prompt> Human: I have just started a roth ira and have a question concerning the max contribution. If I make less than 5,500 is it legal or even a good idea to declare more income than I actually made so I can deposit more? It seems illegal but the government gets all the taxes either way.  <response>: It would have to be self employed income and youd owe SE taxes of around 15.Not really a smart idea but probably can get away with it 