Foreign income as taxable compensation for Roth IRA limit

[greta3]

In 2025 I only had $9K foreign income and no US income. I did not claim the foreign earned income exclusion because I was in the US for too long, so my foreign income is taxable in the US, and is reported in box 1h as "Other earned income" on Form 1040. Can this foreign income count towards my "taxable compensation" that determines my 2025 Roth IRA contribution limit? 

[Mike9241 · Accepted solution]

as long as you can't or don't claim the FEIE, the compensation counts for purposes of a ROTH contribution. 

You can also claim any foreign tax credit.