Spousal IRA Planner
Figure each spouse's separate IRA contribution room and traditional-IRA deduction without treating a joint return as one shared IRA.
Can a spouse with little or no pay fund an IRA?
A joint return can share compensation capacity, but each spouse still has a separate IRA and a separately figured deduction. The lower-earning spouse's capacity is reduced by the other spouse's traditional and Roth IRA contributions.
- 2026 IRA limit: $7,500 plus $1,100 at age 50
- Only a joint return can use the spousal compensation rule
- Workplace coverage changes deductibility, not the contribution limit
Spouse A
Spouse B
Questions
Can a non-working spouse contribute to an IRA?
Yes, on a joint return the lower-earning spouse may use the couple's combined compensation after subtracting the other spouse's traditional and Roth IRA contributions, subject to the annual limit.
Do spouses share one IRA?
No. A joint return can share compensation capacity, but each spouse still has a separate IRA and a separately figured deduction.
Does workplace-plan coverage prevent an IRA contribution?
No. Coverage can reduce the traditional-IRA deduction, but it does not by itself prohibit a contribution. The covered spouse and the spouse who is not covered use different joint-return phase-out bands.
Does this calculate modified AGI?
No. Enter traditional-IRA modified AGI already figured under Publication 590-A or the Form 1040 instructions.
Related retirement tools
Sources & References
Primary references used for this content
IRC §219(c) — spousal IRA
Primary authority for the spousal contribution limit, separate IRA rule, annual limit, or deduction phase-out
View on law.cornell.edu
IRC §219(c) — joint-return requirement
Primary authority for the spousal contribution limit, separate IRA rule, annual limit, or deduction phase-out
View on law.cornell.edu
IRC §219(g) — active-participant reduction
Primary authority for the spousal contribution limit, separate IRA rule, annual limit, or deduction phase-out
View on law.cornell.edu
IRC §219(g) — phase-out floor and rounding
Primary authority for the spousal contribution limit, separate IRA rule, annual limit, or deduction phase-out
View on law.cornell.edu
Notice 2024-80 — 2025 IRA limits
Primary authority for the spousal contribution limit, separate IRA rule, annual limit, or deduction phase-out
View on irs.gov
Notice 2024-80 — 2025 joint phase-outs
Primary authority for the spousal contribution limit, separate IRA rule, annual limit, or deduction phase-out
View on irs.gov
Notice 2025-67 — 2026 IRA limits
Primary authority for the spousal contribution limit, separate IRA rule, annual limit, or deduction phase-out
View on irs.gov
Notice 2025-67 — 2026 joint phase-outs
Primary authority for the spousal contribution limit, separate IRA rule, annual limit, or deduction phase-out
View on irs.gov
Publication 590-A — Kay Bailey Hutchison spousal IRA
Primary authority for the spousal contribution limit, separate IRA rule, annual limit, or deduction phase-out
View on irs.gov
Publication 590-A — separate IRAs
Primary authority for the spousal contribution limit, separate IRA rule, annual limit, or deduction phase-out
View on irs.gov
IRS — IRA contribution limits
Primary authority for the spousal contribution limit, separate IRA rule, annual limit, or deduction phase-out
View on irs.gov
✓Rules checked September 7, 2026 against IRC §219, Publication 590-A, Notices 2024-80 and 2025-67, and the IRS IRA contribution-limits page.
Disclaimer: This calculator provides estimates for educational purposes only. Not tax, legal, or financial advice. Results may vary based on your specific circumstances. Consult a qualified CPA or tax professional for personalized guidance.