I have a client who lives and works in Hong Kong, she is a US Citizen. The first $110,000 of income is not subject to US taxation, (but is taxable on the Hong Kong side) Income above $110K is subject to both US and Hong Kong taxation; her income is $250K+. She has maintained her deductible and non-deductible IRA accounts here. I would like to take her non-deductible IRA and convert it to a Roth and have her continue to fund the Roth, using the “back door” approach, since her income is too high to fund it directly. My question is: does she qualify for funding an IRA even though she lives outside the US and is working for a foreign company?