Why does she not qualify because she is over 60?
Hi! Here’s the relevant snippet of the explanation:
Basically, one must have earned income to be eligible to contribute to an IRA. Money received from a pension does not count as earned income, but the part-time salary will. Azariah can contribute up to their earned income amount of $4,500.
To build on @Justin’s response, the key is understanding that pension income is not considered earned income. If your earned income is less than the general contribution limit ($7,000 for this person because they’re above age 50), then your maximum contribution is the exact amount of your earned income. If you have no earned income, you can’t make any contribution to an IRA.