If you are not the spouse of the person who set up the Roth IRA, you cannot roll over the funds to your own Roth IRA account. However, you can change investment companies; you aren’t limited to a part of the account. But use caution: the account must be titled in such a way that it’s not treated as a distribution to you.
Certain employees, such as full-time life insurance salespersons, who may report income and deductions on Schedule C, rather than on Schedule A as miscellaneous itemized deductions.