Self employed people or anyone working for a company that receives a 1099 and pays taxes on income can open a Simple IRA or Roth account. The amount of money that can be put into it is rather generous and you can goggle that for the latest numbers from the IRS. The only consideration is that you have to have earned income and the that income should be reported to the IRS. You’ll need a social security number to open the IRA or Roth plan.