Retirement tax questions

Not the maximum.  You can only contribute to an IRA if you have "compensation from working."  Compensation is your w-2 box 1 wages.  If you contribute to a pre-tax 401k, then I expect based on your facts, your W-2 box 1 would be $7,700 (possibly less, if there are other pre-tax deductions.)

 

Your and your spouses' combined IRA contributions can't be more than your combined total box 1 wages.  

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