No. If the IRA contribution was made prior to the due date of the 2015 return and it was reported as a contribution on the 2015 return, then you cannot enter that same amount on your 2016 tax return as an IRA contribution. If you made IRA contributions after the due date of the 2015 return, then those contributions can be entered on the 2016 tax return if made on or before the due date of the 2016 return, April 18, 2017..
