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IRS News Release 2015-50: Still Time to Contribute to an IRA for 2014 (PDF)
Internal Revenue Service [IRS] 
[Guidance Overview] Mar. 16, 2015
"Most taxpayers with qualifying income are either eligible to set up a traditional or Roth IRA or add money to an existing account. To count for 2014, contributions must be made by April 15, 2015. In addition, low- and moderate-income taxpayers making these contributions may also qualify for the saver's credit w hen they fill out their 2014 return.... The deduction for contributions to a traditional IRA is generally phased out for taxpayers covered by a workplace retirement plan whose incomes are above certain level."
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