My son is an RA at his college. He did not receive a W-2 but rather received free room & board. He wants to contribute to a ROTH IRA but when I prepare his tax return it shows he owes a penalty because he is not eligible to contribute because he has no earned income. (His only income is a little bit of interest income on a savings account). Is the indirect income he "earned" being an RA considered "earned income" for purposes of being eligible to contribute to a ROTH IRA?
