Not if you can use the same earned income for both a Roth 401k and a Roth IRA.
ie My original question was, you have $10k earned income which you put into a Roth 401k, then you put another $7k into a Roth IRA. That just gave you $17k of tax free Roth accounts on $10k earned income. Meaning you never pay tax on the $7k.
