I have One Question related to IRA contribution

 I am 61 years old and currently receiving Long term disability compensation from my company’s insurance company.  Each year, the insurance company sends me a W2 form on the taxable compensation payout shown in Box 1.  Can I use it to contribute to either an IRA or a Roth IRA

I have looked up on Google that I can contribute to an IRA since taxable income.  But some other websites state “Can not”.   So I have conflicting information.  So  What is the correct information