No. Compensation for contributing to an IRA is defined as wages (box 1) minus box 11 (qualified plans). So your compensation is zero. Since box 11 is usually used for a deferred compensation scheme, you would have had compensation for IRA purposes in the year the income was earned, not in the year it is paid.
See https://www.irs.gov/publications/p590a#en_US_2021_publink1000230355
What Is Compensation?
Generally, compensation is what you earn from working. For a summary of what compensation does and doesn’t include, see Table 1-1. Compensation includes all of the items discussed next (even if you have more than one type).
Wages, salaries, etc.
Wages, salaries, tips, professional fees, bonuses, and other amounts you receive for providing personal services are compensation. The IRS treats as compensation any amount properly shown in box 1 (Wages, tips, other compensation) of Form W-2, Wage and Tax Statement, provided that amount is reduced by any amount properly shown in box 11 (Nonqualified plans).
