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Taxpayers with Roth Individual Retirement Account (IRA) Contributions by Age of Taxpayer, Tax Year 2007 (All figures are estimates based on samples--money amounts are in thousands of dollars)q �* Estimate should be used with caution due to the small number of sample returns on which it is based. Note: Roth IRA refers to an individual retirement plan that is subject to the rules that apply to a traditional IRA with exceptions, as defined by Publication 590 p. 36 Source: Matched file of income tax returns, Forms 5498, and 1099-R for Tax Year 2007. 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