Deductions & credits

The "I" in IRA is individual and only  be owned by one person.   It can never be "community property".  State law might give the spouse some right  to the proceeds of the IRA but that is a legal issue, not a tax issue,  Consult an attorney in your state for help with state law.

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**