My wife passed away this month. Can I still contribute to her Roth IRA for 2018/2019?

[Vanessa]

No, you can not make a contribution after someone passes away.

My condolences on the lost of your wife!

[SweetieJean]

I think OP is asking if he can still make a 2018 contribution by 4/1/2019.  She died in 2019.

[MichaelL1]

The IRS says that IRA contributions cannot be made on behalf of a deceased person, even though that person had compensation before he/she died and could have made an IRA contribution. ... So you as a surviving spouse or executrix of his estate cannot make an IRA contribution for him/her.

[vickap]

yes, I am asking if I can still make a contribution by Apr 15 to her IRA for 2018?

[macuser_22]

The answer is NO.

It stopped being "her" IRA at the moment of death and became an inherited IRA belonging to the named beneficiary or estate if no named benificuary.  Contributions cannot be made to an inherited IRA.

If you are the named benificuary then you can either keep it as an inherited IRA in her name with you as benificuary, or you can treat it as your own IRA and have the IRA custodian transfer to to you or combine it with your existing IRA.    Discuss it with the IRA custodian.

[SweetieJean]

Interesting.  I had heard just the opposite.

[SweetieJean]

You are right!  (PLR 8439066).  The IRS issued another letter ruling (PLR 8527083) that allowed the surviving spouse to make a contribution to her own spousal IRA based on her deceased spouse having enough earned income in the year before dying. That's what I was thinking of. Thanks.