Married Filing Jointly: Can spouse deduct Traditional IRA if only one spouse has a 401(k) and income is over $500k?

[techynld]

I want to confirm whether a Traditional IRA contribution for my spouse is deductible.

Facts:

• Filing status: Married Filing Jointly

• Household income: ~$500,000+

• I am covered by a 401(k) at work

• My spouse is not covered by any retirement plan

• My spouse has earned income (~$40k)

• My spouse does not have any existing IRAs

Question: Can my spouse take a deduction for a Traditional IRA contribution in this situation?

The IRS table seems to show:

• Full deduction if “married filing jointly with a spouse who is not covered by a plan at work”

• No deduction if MAGI ≥ $240,000 when “married filing jointly with a spouse who is covered by a plan at work”

Since only one spouse (me) is covered, which rule applies?

Thanks for clarifying.

[dmertz]

"Can spouse deduct Traditional IRA if only one spouse has a 401(k) and income is over $500k?"

No.  In this case, neither spouse's traditional IRA contribution for 2025 is permitted to be deducted if filing jointly and MAGI is above $246,000.  ($240,000 is the MAGI limit that applies to traditional IRA contributions made for 2024.)

[techynld]

But what about the second row of the images, there is no income limit

[SteamTrain]

Yeah, that can get confusing as to which spouse they  are referring to

Spouse1:  You....working with contributions to a  401k plan.

Spouse2: working wife/husband/partner with no retirement plan coverage at work.

I read it as:

MFJ Spouse2 can make a full contribution to a deductible IRA, if Spouse1 is not covered by a retirement plan at work.

But Spouse1 does have a plan (401k) that was contributed to in 2025

[dmertz]

SteamTrain provides a good clarification.  The one reading this particular chart is your spouse and the spouse referred to in the second row is you.  Since you are covered by a workplace retirement plan, the second row does not apply.  With regard to your spouse's contribution, the fifth row applies.