Work out how much a non-working spouse can put into an IRA, how combined earned income caps two accounts, and whether the contribution is deductible.
| Scenario | Working Spouse IRA | Non-Working Spouse IRA | Combined | Combined Limit |
|---|---|---|---|---|
| One earner $40k, spouse $0, both under 50 | $7,000 | $7,000 | $14,000 | $14,000 |
| One earner $8k, spouse $0 (income-limited) | $7,000 | $1,000 | $8,000 | $14,000 |
| Both 55, one earns $60k, other $0 | $8,000 | $8,000 | $16,000 | $16,000 |
| Two earners $5k + $30k, both under 50 | $5,000 | $7,000 | $12,000 | $14,000 |
| One earner $15k, spouse $0, both under 50 | $7,000 | $7,000 | $14,000 | $14,000 |
One rule drives every row: the couple can contribute no more than their combined earned income, and each spouse is capped at the individual limit ($7,000, or $8,000 with the $1,000 age-50 catch-up). The non-working spouse’s IRA is funded from the working spouse’s earned income. Values shown are produced by the same logic this page runs.
| Situation | Working spouse deduction | Non-working spouse deduction |
|---|---|---|
| Neither covered by a plan | Fully deductible | Fully deductible |
| Worker covered, income under phase-out | Fully deductible | Fully deductible (own higher limit) |
| Worker covered, income in phase-out | Partially deductible | Partially deductible |
| Worker covered, income above phase-out | Not deductible | Not deductible |
The non-working spouse's IRA has its own deduction phase-out, which generally starts at a higher income level than the worker's. Even when the contribution is non-deductible, funding a spousal Roth IRA (subject to the Roth income limits, or via backdoor) keeps the tax-free growth.
Normally an IRA must be funded from earned income, which sounds like a dead end for a stay-at-home parent or a spouse between jobs. The spousal IRA rule changes that: a married couple filing jointly can treat the working spouse's earned income as the source for contributions to both spouses' IRAs. The non-working spouse still needs to be married and filing jointly, but needs no income of their own.
The most common misconception is that a spousal IRA is a special account type. It is not. The account is an ordinary traditional or Roth IRA owned by the non-working spouse; "spousal" describes the funding rule, not the account. That means the non-working spouse can hold a Roth IRA, claim a deduction on a traditional IRA, and eventually take required minimum distributions in their own name — an important estate and tax-planning benefit.
For 2025 each spouse may contribute up to $7,000 ($8,000 if 50 or older), for a combined $14,000 to $16,000. The two limits stack only when the couple's combined earned income supports them: a household with a single $8,000 part-time income can contribute at most $8,000 across both accounts. Because the income is shared, the working spouse's earned income is the ceiling — a detail that trips up couples who assume two salaries' worth of room. Splitting contributions between two accounts also doubles the amount that escapes RMDs until age 73 separately, which is why planners often recommend it even when one spouse works.
⚠️ Important: Contribution and deduction limits change annually and depend on your filing status, age, and workplace-plan coverage. This calculator estimates 2025 limits for a married couple filing jointly. Confirm your exact figures with the IRS or a tax professional before contributing.