Spouse eligible for FRS/529 but not using. No 401K Jul-Dec. Whats the IRA contribution and MAGI limit for Married/Jointly. Thank you

[NCperson]

you can research the limits here: 

https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-ira-contribution-li...

[Anonymous]

The question is whether eligibility or past participation in the same Tax year changes the consideration.  According to the IRS table it should be this:

married filing jointly or separately with a spouse who is not covered by a plan at work

any amount

a full deduction up to the amount of your contribution limit.

However, TurboTax SE says it's disallowed.  The other criteria that appears to apply is this:

married filing jointly with a spouse who is covered by a plan at work

$214,000 or more

no deduction.

Note the only reason MAGI is so high is because a retirement distribution was also made which should be a wash but is disqualifying somehow and spouse is NOT participating but is eligible ("covered?")