Yes, look under Can You Contribute to a Roth IRA in Publication 590. it clearly states you must have taxable income in order to make a qualified Roth contribution. Since Difficulty of Care Payments is not taxable income, it does not qualify.
There is some latitude given if the contribution was to a Traditional IRA, but not for the Roth, it clearly states that qualified Roth contributions must be from taxable income. This is a strict guideline that must be followed, no matter how counterproductive it may seem.
@rulesareconfusing
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