What the IRS says under "What's new for 2020?":
Modified AGI limit for traditional IRA contributions. For 2020, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is:
More than $104,000 but less than $124,000 for a married couple filing a joint return or a qualifying widow(er),
More than $65,000 but less than $75,000 for a single individual or head of household, or
Less than $10,000 for a married individual filing a separate return.
However, right after that it says:
Modified AGI limit for certain married individuals.
If you are married and your spouse is covered by a retirement plan at work and you aren’t, and you live with your spouse or file a joint return, your deduction is phased out if your modified AGI is more than $196,000 (up from $193,000 for 2019) but less than $206,000 (up from $203,000 for 2019). If your modified AGI is $206,000 or more, you can’t take a deduction for contributions to a traditional IRA.
Seems like the first applies to me and the second applies to her.
