because I decided to buy Roth IRA before. my situation is like, I just started to work in US from July 2004. This year is the first year I fill tax return. I thought I should get refund but I found out I even own them over $300!! So I think maybe I need to change my decision from Roth IRA to traditional IRA so that I can get more tax deductable. The problem is I know the tax rate of me for 2004 is very low(a little over 11%) since the gross income is low. I don't know whether I buy IRA is good idea since I should pay tax when I take that money out when I am 59.5 years old. If that rate is higher than the rate I have now maybe I should not consider traditional IRA. Do you have some suggestions?

I was in my OPT last year but I don't have that $5000 deductable since I changed my status from F2->F1 before.

I couldn't find some publication says that F2->F1 don't have that $5000 but my friends similiar as me, changed F2->F1->OPT->H1B told me that. So I belive so.