I am a 26year old us citizen (with dual nationality). I'm working in the US at the moment but am planning to work abroad in the future. Can anyone tell me if I am eligible to establish a Roth IRA and contribute to it from my overseas earnings?

Thanks

According to IRS Publication 590, compensation doesn't include "Any amounts you exclude from income, such as foreign earned income and housing costs."

If you work for a US company overseas, they report your income on a W-2 and you pay US taxes on it, you should be able to use it for Roth IRA contribution purposes. Otherwise, you can't.

Hope this helps.