Retirement tax questions

An IRA is owned by one specific person.  So each spouse can have an IRA and the contribution limit is $5,500 per account.  

Whether or not those contributions are tax deductible depends on your income, filing status (married filing jointly or married filing separately), and whether you are eligible for a retirement plan at work.  See here for more. https://www.irs.gov/retirement-plans/ira-deduction-limits

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