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Retirement tax questions
Pub 590a (page 12) says, "the deduction you can take for contributions made to your traditional IRA depends on whether you or your spouse was covered for any part of the year by an employer retirement plan".
I suspect that your spouse had an employer retirement plan, even for the one month, and this led to her not being able to deduct the contribution.
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‎April 12, 2023
8:34 PM