<prompt> Human: From 2003 to 2010 I lived in a foreign country, working for a company in that country and being paid locally, in the local currency. Each year I claimed the foreign earned income exclusion; I did not earn more than the maximum limit, which was something like 70,000 at the time.Each year, I also contributed the maximum amount to a Roth IRA. 3,000 in 2003 2004; 4,000 in 2005, 2006 and 2007; etc. At the time, I thought I was eligible due to the rules talking about your modified adjusted gross income which does not include excluded foreign earned income. Later I discovered I was wrong and I was not in fact eligible. But that I could have instead claimed a foreign tax credit for all my income EXCEPT the correct amount to leave me eligible to contribute to a Roth.Anyway, long story short, what do I do here? I only find results on Google for what to do if you over-contributed and correct it before filing. Can I amend it to use the tax credit instead of foreign earned income exclusion, or is it too late? Will I be penalized if I try to correct this? Is there like a, statute of limitations or something here?  <response>: If it is that old Id say you got away with it. 