US Citizen living abroad and IRAs

Can you review the major considerations for a US citizen living abroad who wishes to make a traditional IRA contribution?  If his income is well beyond the FEIE, and he has the cash available, are there other income limits or filings?



If he is not covered by a US retirement plan at work and not filing jointly with a spouse who is covered by such a plan, he can deduct the contribution because there are no income limits. Otherwise, the IRA contribution will not be deductible, and for a Roth contribution the FEIE must be added back to modified AGI which could result in MAGI being too high for a Roth contribution.

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