Retirement tax questions

As long as you have earned an income it is possible to have a spousal IRA.

You still have to meet the other conditions. 

A nonworking spouse can make a deductible IRA contribution of up to $5,500 for2017 ($6,500 if age 50 or older as of Dec. 31, 2017) 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.

I do not advise taking some money out of IRA and then putting some in, as it may cause some other issues. 

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