DanaB27's reply fails to list the restriction that trips up most people who ask this question on this forum. Only the spouse with the lower compensation is eligible to use the other spouse's compensation to support their IRA contribution.
One other restriction that DanaB27's reply fails to mention with respect to spousal contributions is that the spouses must file jointly.
Each spouse's contribution must be made to that spouse's own IRA. Make sure that each spouse's contribution is entered separately.
