have friend who is a missionary in Bulgaria. He wants to fund his Roth IRA every year.

This is how he gets paid from International Teams, which is his employer; (IT stands for International Teams)

***( I am an employee of ITUSA and I receive a W-2 from their US entity based in IL. I don’t pay federal withholding due to the exemptions of the form 2555. IT does have a European entity (as well as others) that oversees us, but we are employees of and receive our salary via the US entity)

Since he gets a W-2 from their US entity but has been a missionary in Bulgaria the whole time for 19yrs, Is he allowed to fund Roth IRA?

or…

Even though he gets paid by US entity, since he is a missionary in Bulgaria, which is outside the US, he can not fund a Roth?

Thank you,
Douglas