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What Is a Roth IRA? A Roth IRA is a special retirement account that you fund with post-tax income (you can't deduct your contributions on your income taxes). Once you have done this, all future withdrawals that follow Roth IRA regulations are tax free

Answer:

The Individual Retirement Account, or IRA, is a type of savings account, in the United States, specifically designed to contribute for retirement. This savings account is fully managed by the individual.

The Roth IRA is a type of Individual Retirement Account whose contributions are not exempt from tax, but whose annuity is exempt from it.