>> What about if you haven't opened one yet?
>> Does this only apply to existing IRA accounts?

> Same date. The IRA account does not need to be opened
> before year end. You can open it and contribute on April 15.
> Assuming your custodian can handle that close timing, that is. <grin>

True, but I gather that early april is a very busy time at IRA providing places, so it is better to get it sent in sooner if you can.

I had a bit of a hairy time getting my first Roth opened in the nick of time last year.

(Atcually I wonder if they actually did it later and just backdated it. But I had the stuff in on time.)

Now I should get around to sending in the $3000 for 2002, but I'm procrastinating because it will deplete my emergency fund.

-CB