Deductions & credits

Just enter the 2023 amount into 2023.   You should amend 2022 to add it but a ROTH is not deductible so it won't change your return and you don't need to file an amended return.  When she made the contributions did she tell the plan one was for 2022?  You probably should amend 2022 to make sure she didn't make an excess contribution.  And are you filing 2 schedule Cs, one for each of you?  

 

If you have self-employment income you can only contribute up to your net profit reduced by the deduction allowed for the ER portion of your self-employment taxes. That amount will be on Schedule 1 line 15 which goes to 1040 line 10.