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Retirement tax questions
As stated above by demertz, if your spouse is under 70 1/2, and you worked in 2019, she can contribute.
Kay Bailey Hutchison Spousal IRA Limit
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.
- $6,000 ($7,000 if you are age 50 or older).
- The total compensation includible in the gross income of both you and your spouse for the year, reduced by the following two amounts.
- Your spouse's IRA contribution for the year to a traditional IRA.
- Any contributions for the year to a Roth IRA on behalf of your spouse.
This means that the total combined contributions that can be made for the year to your IRA and your spouse's IRA can be as much as $12,000 ($13,000 if only one of you is age 50 or older, or $14,000 if both of you are age 50 or older).
Your spouse (if under age 70 1/2) can contribute as long as the taxable compensation (from work) on a joint return to support the contribution.
[Edited 3/3/2020|5:16PM EST]