The MAGI limit for being able to deduct your nonworking wife's entire $8,000 traditional IRA contribution is $230,000. $143,000 would be the limit of your wife was covered by a workplace retirement plan for 2024. (I'm assuming that there were no additions to a workplace retirement plan for your wife for a plan year ending in 2024 that might have happened if your wife is recently retired.)
For your wife to be eligible to make a spousal IRA contribution, you must file a joint tax return.
