No, unfortunately, you must produce positive net income to deduct an IRA.
Per IRS: To contribute to a Traditional IRA,
you must be under age 70½ at the end of the tax year.
You, and/or your spouse if you file a joint
return, must have earned income, such as wages, salaries, commissions, tips,
bonuses, or net income from self-employment.
Taxable alimony and separate maintenance payments received by an
individual are treated as compensation for IRA purposes.
