401k are only available through your employer, so if the employer does not offer a plan, you cannot contribute to one. Yes, you would have to contribute to a traditional IRA to get the tax deduction. The $7,000 is much lower than what she might be able to contribute to a 401k, but unfortunately that is the current limit. If she is over 50, she can contribute an additional $1,000 "catchup" contribution which would be deductible.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
