Can non-U.S. citizens living outside the U.S. apply for a Roth IRA? Thank you.

Yes, if you file the U.S. tax return and have taxable compensation. Compensation includes wages, salaries, tips, bonus, professional fees, and personal service income. Read Your U.S. Tax Return: Traditional IRA and Roth IRA (http://taxipay.blogspot.com/2008/05/traditional-ira-and-roth-ira.html)