To be able to make a Roth IRA contribution, you must have sufficient eligible compensation to support the contribution. Income on Form 1099-G and Form 1099-MISC is only eligible compensation if it is reported as income from self-employment on Schedule C and your Schedule C shows a net profit. Your net income from self-employment is your net profit minus the deductible portion of your self-employment taxes. Your eligible compensation is also reduced by any deductible contributions to self-employed retirement plans.
See What Is Compensation: https://www.irs.gov/publications/p590a/ch01.html#en_US_2015_publink1000230355
