TH
Do you receive a W2 from the company for which you serve as officers? If so, look at block 1, and from this, subtract anything in block 11. Assuming you are not drawing unemployement or disability insurance payments, this should be the amount of earned income you have available to contribute to your IRA (traditional and Roth)

If you are self-employed, look at line 31 of your schedule C. You can make an IRA contribution from this, or use it to calculate how much of a contribution you can make to your self-employement retirement plan, should you have one.

You will have to do this for 2007, as it is too late to contribute to your Roth for 2006

BruceM