While working in '06 I had a 401k, but left end of July. Which can I continue to fund IRA or ROTH IRA?

401k already rolled over into an qualifed IRA and I did not max out the amount I could have put into the 401k in '06. Worked for self last part of year. Gross income approx $95,000. Don't know how to calc AGI. Am over 50 so I am aware of the catch up payments permitted.

If you worked for yourself part of the year then your company (you if it's a sole proprietorship) can start up a SEP-IRA and put in 20% of the income that you earned by working for yourself. So, if your gross of your self employment income was 20k then you can put 4k into the SEP which does the same thing as putting it into a traditional IRA. Careful though if you had employees because you may have to contribute for them too.

Without knowing your financial information, easiest way to see if you qualify is to fill out a 1040 with estimated information, and see where you fall. Then, take a look at the requirements for the ROTH IRA and the Traditional IRA, and see if you meet these. Also, speak with a financial advisor and see if your company can qualify for a 401(k) plan, which helps with income level requirements.