Can my wife who receives a NC state retirement pension monthly add to her IRA and take a tax deduction for 2018?

[Hal_Al · Accepted solution]

Simple answer: no, because her retirement income is not "compensation" (earned income).

However, if you have earned income and you file a joint return, with her, you may count some of your earned income to qualify her for a contribution and deduction.  You must have sufficient earned income to cover both her and  your contributions. For example; if you have $10,000 of wages and contribute $5500 to you own IRA, you would only be allowed to contribute $4500 to hers (10,000 - 5500 = 4500)