Thank you for the kind, thoughtful and very prompt reply.
Yes, I understand the deductible/nondeductible issue and the income limits. My concern comes to the filing of the tax return when a single question is asked, if this is how it works, is she covered by a retirement plan at work? For one job, yes. For the other three, no. As I understand it, she is not eligible to make a traditional IRA contributions if she is covered by a retirement plan at work. I am covered by a plan at work. Thus my question.
She has earned more than $7,000 in 2019 from employers without a plan and we are between 50 and 70. She has earned precisely $100 from an employer with a plan (one day of substitute teaching).
I do not expect tax deductibility. I just want to be certain she is eligible to fund a traditional IRA in 2019 with a nondeductible contribution. If yes, then we will do this and immediately convert it to a Roth. If not, then we wait until next year and re-evaluate.
