Here’s my scenario:

I had a lady ask me this question. She is a US citizen but was out of the country for 100% of 2018 with her husband whom is a German citizen. She was under the assumption that she could make a late contribution up until the Oct 15, 2019 deadline like it was included as an exception to the April 15th filing rule, since she was out of the country for the full year. I’ve never heard anything of this before, but never really needed to know either. Can you shed any light?

Thanks
Matt