If you qualify to have your Foreign Income excluded from your tax return would you qualify for a ROTH IRA contribution? There is minimal interest income.

cibtax · ‎12-07-2019

Taxpayer receives $60,000 foreign income wages and $1000 in dividends and interest. He qualifies for the exclusion of $103,000 of his foreign income. When calculating the MAGI is that before the exclusion of foreign incoime?