Is being an RA at college considered "earned income" for ROTH contribution eligibility?

[User1218]

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?

[DanaB27]

No, your son needs taxable compensation to be able to contribute to a Roth IRA.

The total contributions you make each year to all of your traditional IRAs  and Roth IRAs can't be more than:

• $6,000 ($7,000 if you're age 50 or older), or
• If less, your taxable compensation for the year (IRS)