Can deferred income be used to make IRA contributions?

[Abigsoxfan]

I will soon retire. I have deferred some of my income. Social Security and Medicare taxes have been taken out. State and Federal income taxes have not been taken out. After I am retired and no longer working but am receiving deferred compensation, can I use any of that to make contributions to my IRA?

[dmertz · Accepted solution]

No, deferred income is not eligible compensation for making an IRA contribution.

https://www.irs.gov/publications/p590a#en_US_2016_publink1000230355

[Abigsoxfan]

Thank you and thanks for the link to the appropriate part of the tax code.