Traditional and Roth IRAs
You can make a contribution to a traditional individual retirement arrangement, or IRA, anytime up to and including the due date for your tax return. That means you have until April 15, 2014, to put money in your IRA and still count it as a contribution for 2013. This IRA rule holds true whether your contributions are deductible or nondeductible.
For Roth IRAs, the deadline is also April 15, 2014, for 2013 contributions.
If you file a tax extension, you don't get any extra time to make your traditional or Roth IRA contribution.