This is the example stated in the tax code:
Example.
You and your spouse are both age 53. You both work and you both have a traditional IRA. You earned $3,800 and your spouse earned $48,000 in 2025. Because of the Kay Bailey Hutchison Spousal IRA limit rule, even though you earned less than $8,000, you can contribute up to $8,000 to your IRA for 2025 if you file a joint return. Your spouse can contribute up to $8,000 to their IRA.
This clearly states that both IRAs can be fully funded if there is enough total earned income. In this example, the income from the higher earner is being used to fund the IRA of the lower earner. NOT THE OTHER WAY AROUND.
