Go to this IRS website for IRA contributions if you have a retirement plan at work for tax year 2024 - https://www.irs.gov/retirement-plans/plan-participant-employee/2024-ira-contribution-and-deduction-l...
Note that the website is only for deducting the IRA contribution on your tax return. Even if your Modified AGI is greater than $143,000 you can still contribute the $8,000 to your spouse's IRA although it would not be deductible on your tax return.
