Your spouse can contribute to any IRA based on your income alone. However, it cannot exceed your joint taxable income.
You stated that you received $12K on a 1099-NEC. That's countable as income, but your deductions may have reduced your income to the point where your wife was no longer eligible.
The IRS says: If you file a joint return and have taxable compensation, you and your spouse can both contribute to your individual IRAs provided.
- Your total contributions to both your IRA and your spouse’s IRA may not exceed your joint taxable income
- or the annual contribution limit on IRAs times two, whichever is less.
- It doesn't matter which spouse earned the income.
Roth IRAs and IRA deductions have other income limits.
See IRA Contribution Limits and IRA deduction limits.
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