See 590A page 10. You can even have your refund deposited to it. <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p590a.pdf">https://www.irs.gov/pub/irs-pdf/p590a.pdf</a>
Filing before a contribution is made. You can file your
return claiming a traditional IRA contribution before the
contribution is actually made. Generally, the contribution
must be made by the due date of your return, not including
extensions.
