Retirement tax questions

There is no such thing as a joint IRA.  It's an individual retirement account, it is owned by only one person and can never be joint.  

 

Unfortunately, since you were covered by an employee plan even for one payday in 2021, your ability to deduct IRA contributions is subject to the limitation for employees covered by workplace plans. 

https://www.irs.gov/retirement-plans/2021-ira-deduction-limits-effect-of-modified-agi-on-deduction-i...

 

You may be able to contribute to a Roth IRA.  It's not deductible now, but you don't pay tax on your withdrawals after you retire, and there are some other advantages.  Your income limits to contribute to a Roth IRA are listed here.

https://www.irs.gov/retirement-plans/amount-of-roth-ira-contributions-that-you-can-make-for-2021

 

 

Your wife may be able to make deductible contributions to an IRA in her name.   A person must have compensation from working to contribute to an IRA, but a non-working spouse can make contributions based on the compensation of their working spouse.    If she is non-working, her contribution maximum is either  $7000 ($6000 plus $1000 catch-up contribution), or the amount of your compensation from working minus your IRA contributions, whichever is less.   If your wife works, her limit for deductible IRA contributions will depend on whether or not she is covered by a workplace retirement plan.