First the discussion of the non-working spouse:
"A nonworking spouse can make a deductible IRA contribution of up to $6,000 for 2019 ($7,000 if age 50 or older as of Dec. 31, 2019) as long as the couple files a joint return, and the working spouse has earned income that equals are exceeds the sum of the nonworking spouse’s contribution plus the working spouse’s contribution."
Now the discussion and fine points of income limits when the working spouse is covered by a retirement plan"at work:
"However, if the working spouse is covered by a qualified retirement plan (via a job or self-employment), the deductibility of the nonworking spouse’s contribution is phased out in 2019 between joint adjusted gross income (AGI) of $193,000 and $203,000, The working spouse’s ability to make a deductible contribution for 2019 is phased out between joint AGI of $103,000 and $123,000."
