US citizen living overseas

Are there any issues associated with a US Citizen who is living abroad making a contribution to his/her traditional IRA? The person has employment income. The IRA is with a US based firm.



If there is earned income not excluded by the foreign earned income exclusion or housing exclusion, the contributions can be made subject otherwise to the rules if living stateside. For example, MAGI might be too high to deduct a TIRA contribution or to make a Roth contribution. The tricky part is that the FEIE claimed with reduce earned income, but will NOT reduce MAGI for purposes of the IRA deduction or Roth contributions.

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