I enter US in Dec 2001 as a F-1 student. My F-1 status keeps unchanged till now and I married to a resident alien in 2004. We filed federal tax jointly for 2004 & 2005. I choosed to be treated as resident alien in federal tax. I contributed $4000 in my individual account for 2005 Roth IRA. I heard that only resident alien can contribute IRAs. 2005 is the 5th year I am in US. I can be cosidered as Nonresident alien by myself for 2005, or choose to be resident alien by marriage. Can I contribute Roth IRA as a resident alien? Thanks!

Yes, you can contribute to an IRA as a resident alien or as a non-resident alien. If not, then why would there be a place to document an IRA deduction on Form 1040NR?

If you are married and you are filing as NR then you will be filing a separate return. This means that face very aggressive phase out of your Roth contribution. If your income exceeds 10,000 you won't qualify for any contribution.

Thanks a lot for your answers. We filed together as Resident Alien. And my income is more than 10K. Am I still qualified?

If you file together and your joint income does not exceed $150K, you still qualify.

However, it is TOO LATE to fund a ROTH IRA for 2005. The final deadline was midnight, 17 April 2006, with NO extensions allowed.