The SMART plan is a 457(b) defined contribution plan. Additions made to her SMART account for a particular plan year ending with or within a particular tax year make her a participant in a workplace retirement plan for that tax year the purpose of determining whether or not contributions to a traditional IRA are deductible. Participation in a particular tax year will be indicated by the marking of box 13 Retirement plan on her W-2. If you are she is covered by a workplace retirement plan, whether or not a traditional IRA contribution is deductible will depend on her (your joint) AGI:
https://www.irs.gov/retirement-plans/ira-deduction-limits
https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-iras-contributions
