补充一下Roth IRA的限制

1. 没有年龄限制

2. 收入最高不能超过13万（个人）或19万（夫妇）

3. 只能用earned income. 

The first Roth IRA eligibility consideration is income. You must earn money to open any IRA. That means, if your only income is from unearned sources, such as investments, you cannot contribute to an IRA. You must get paid wages, a salary, tips, professional fees or bonuses.

And you can't put more money than you make in any IRA. So if your income is only $1,500, then $1,500 is the most you can contribute to a Roth.

There is an exception that allows Roth accounts for nonworking spouses. If you and your spouse file a joint return but one does not work, the employed spouse can open and contribute to a Roth IRA for the unemployed partner.