If someone else makes a contribution on my behalf to a Roth IRA owned by me, does that count for purposes of the Retirement Savings Contribution Credit?

[MichaelL1 · Accepted solution]

Yes, as it is your Roth account and is considered your contribution.  

The money someone else paid is a non-taxable gift to you. As the owner of the Roth you could take the money right back out (which I would not do) but you have control over it, so it considered as yours for tax purposes.