@jm789op wrote:
So in summary: if I'm working and I'm covered by a retirement plan and i turned 701/2 in 2019 and my spouse who is retread and receives no compensation except for their social security and pension, then they cannot take the IRA deduction.
[Edited]
IRS Publication 590-A - https://www.irs.gov/pub/irs-pdf/p590a.pdf
Your spouse -
For 2019, if you file a joint return and your taxable compensation is less than that of your spouse, the most that can be contributed for the year to your IRA is the smaller of the following two amounts.
1. $6,000 ($7,000 if you are age 50 or older).
2. The total compensation includible in the gross income of both you and your spouse for the year, reduced by the following two amounts.
a. Your spouse's IRA contribution for the year to a traditional IRA.
b. Any contributions for the year to a Roth IRA on behalf of your spouse.
