Retirement tax questions

Fair enough....as per my first post my spouses situation is identical to the original individual with the Hartford policy who is receiving social security disability benefits. Her employer paid two thirds of the policy and she paid the other third after tax.  If this were not the situation there would be nothing in box 1 of the w2.  She is not at full retirement age and thus can deduct $7,500 from our income into her IRA.  Those are the facts.

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