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previous page Previous Page: Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Moving Expenses
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taxmap/pubs/p54-018.htm#en_us_publink100047579

Contributions to 
Individual Retirement Arrangements(p31)


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Contributions to Individual Retirement Arrangements

Contributions to your individual retirement arrangements (IRAs) that are traditional IRAs or Roth IRAs are generally limited to the lesser of $5,000 ($6,000 if 50 or older in 2008) or your compensation that is includible in your gross income for the tax year. In determining compensation for this purpose, do not take into account amounts you exclude under either the foreign earned income exclusion or the foreign housing exclusion. Do not reduce your compensation by the foreign housing deduction.
If you are covered by an employer retirement plan at work, your deduction for your contributions to your traditional IRAs is generally limited based on your modified adjusted gross income. This is your adjusted gross income figured without taking into account the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction. Other modifications are also required. For more information on IRAs, see Publication 590.
previous pagePrevious Page: Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Moving Expenses
next pageNext Page: Publication 54 - Tax Guide for U.S. Citizens and Resident Aliens Abroad - Taxes of Foreign Countries and U.S. Possessions
 Use previous pagenext page to find additional occurrences of topic items.Index for this Publication