IRA Deduction

[pembsha]

Is there anyone out there that can help me with why I can't get a spousal IRA deduction for my 2025 taxes.  Wife works and has 401K plan, husband does not.  MAGI is well under $246,000  so why is the program saying it is not allowed or even deductible.  Thanks

[JohnB5677]

There may be other AGI limitations.

"Modified AGI limit for traditional IRA contributions.

For 2025, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is:

• More than $126,000 but less than $146,000 for a married couple filing a joint return or a qualifying surviving spouse,"

See IRS Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs)

Modified AGI limit for traditional IRA contributions

[dmertz]

I think that JohnB5677 misunderstood the circumstances.  HIs reply applies to Wife's eligibility to deduct a traditional IRA contribution, not to Husband's eligibility, assuming that husband is not an active participant in a workplace retirement plan (including a self-employed retirement plan).

As long as Husband's compensation is less and you file jointly, Husband should be able to make a spousal contribution and at least some of that contribution would be deductible if Husband is not an active participant in a workplace retirement plan and MAGI for this purpose is under $246,000.  Spousal contributions are not permitted if filing separately.