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If you want your investments to be treated according to traditional IRA, Roth IRA, and taxable regulations, you need to have separate accounts for each.

Within each category you can have as many or as few as you like. It usually makes sense to limit the # of accounts you have as this reduces fees and paperwork.'d open one Roth IRA, make sure your custodian knows what year the contributions are intended for. (Note it on the check and the deposit slip)
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