I am a research trainee at the National Institutes of Health who is paid through 1099G. I wonder how flexible the IRS would be in letting me contribute to a Roth IRA.

[bwa · Accepted solution]

I don't think they would be flexible at all, especially if you don't report it as self-employment income and pay self-employment tax.  The SE tax would likely offset any advantage to a ROTH IRA