dmertz
Level 15

Deductions & credits

I think that JohnB5677 misunderstood the circumstances.  HIs reply applies to Wife's eligibility to deduct a traditional IRA contribution, not to Husband's eligibility, assuming that husband is not an active participant in a workplace retirement plan (including a self-employed retirement plan).

 

As long as Husband's compensation is less and you file jointly, Husband should be able to make a spousal contribution and at least some of that contribution would be deductible if Husband is not an active participant in a workplace retirement plan and MAGI for this purpose is under $246,000.  Spousal contributions are not permitted if filing separately.