Retirement tax questions

Are you making a brand new contribution or doing a rollover or conversion?  Yes for new contributions you need earned income and there is a max.  IRS pub 590A for IRA Contributions
https://www.irs.gov/pub/irs-pdf/p590a.pdf

 

If you are doing a rollover do not enter it under deductions as a new contribution.  Just enter the 1099R in the income section.