<prompt> Human: By the end of December, 2015, I will only have 3K in earned income, but by the end of April 18, 2016, I will have above the 5.5k in earned income.As a result, can I use my 2016 earned income up to April 18, 2016 last day to make a 2015 contribution for my 2015 contribution limit?Does the IRS care when the earned income was made? Or does the 2015 5,500 contribution limit HAVE to come from 2015 earned income?  <response>: As a result, can I use my 2016 earned income up to April 18, 2016 last day to make a 2015 contribution for my 2015 contribution limit?No. The 2015 contribution is capped at your 2015 income for your case which is approx 3k.Does the IRS care when the earned income was made? Yes. Or does the 2015 5,500 contribution limit HAVE to come from 2015 earned income?YesThis link will help.I quoteAnd one other thing to keep in mind. If your earned income is less than your eligible contribution amount, your maximum contribution amount equals your income. In other words, if you have 3,000 in earned income, the most you can contribute to the Roth is 3,000 instead of 5,500.Edit: Formating. 