Sorry, I'm not "up" on the aspects of the 2021 RMD, when you contribute late to the 2020 IRA.
@dmertz
might be able to help with that.
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The reason you may not want to contribute to the IRA as part deductible and part as nondeductible, is that the nondeductible part has to be carefully monitored and taken out proportionally (Across ALL traditional IRAs in the wife's name) whenever the RMDS are taken...and that can get messy to keep track of.
Contributing to a ROTH IRA may not be deductible, but both earnings and contributions are not taxed, as long as any ROTH IRA in her name has been in existence for at least 5 years. AND no RMD is required either.
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
