Possibly. There are limits on the tax deduction for IRA contributions that apply to taxpayers who have a retirement plan at work. Even though she wasn't with her employer for all of 2016, the limits still apply for the entire year. Please follow this link for more information. https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-ira-contribution-li...
Keep in mind that a Roth IRA may also be an option for you.
