<prompt> Human: Im a grad student and some years my pay comes as a fellowship, which I understand is not earned income no W-2 and cannot count towards enabling an IRA contribution. Other years, however, my pay from teaching, which I believe is earned get a W-2 and can enable an IRA contribution. My question is howwhen a financial company offering an IRA actually checks to make sure you earned the 5,000 youve contributed. For example, Ive had a Roth IRA opened with Vanguard for two years and have contributed both years since my 2011-2012 salary was earned, yet Ive never seen anywhere you actually have to prove that you earned the income you contributed. How does this work? I hope this makes sense.Edit: Thanks so much guys. Its so obvious when you explain it that Im embarrassed not to have known!  <response>: Its not the financial institution that checks... its the IRS.The bank will gladly let you make the deposits but you will find that you have some problems when you go to file your tax returns. 