As she was covered by a retirement plan at work even for part of the year, box 13 - Retirement plan has to be checked and she's considered covered for 2023. This is the tax law.
She files jointly and is allowed a full deduction of her IRA ($7,500) if the joint modified MAGI is less than $116,000. She has a reduced deduction for modified MAGI between $116,000 and $136,000, and no deduction for modified MAGI above $136,000.
Please read this IRS document for more information.
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