Retirement tax questions

Yes. As long as you have earned income, your wife can make deductible IRA contributions.

See below and at this site for an explanation for IRA contribution rules:

If you file a joint return, you may be able to contribute to an IRA even if you did not have taxable compensation as long as your spouse did. The amount of your combined contributions can’t be more than the taxable compensation reported on your joint return. See the formula in IRS Publication 590-A.

If neither spouse participated in a retirement plan at work, all of your contributions will be deductible.