If the spouse who is working is covered by a retirement plan, they are under the lower limits for a married couple filing a joint return: Traditional IRA Deduction is phased out at a joint MAGI between $101,000-$121,000.
Only the spouse not covered by an employer plan can use the higher limitations. In the case of a retired spouse, they could contribute to a spousal ira using the higher MAGI limits, but they would have to be under 70 1/2 years old.
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