3612. May a person contribute to an IRA for a spouse?Nuco Employeercline202015-06-04T19:42:00Z2015-06-04T19:42:00Z23261861Albany Law School154218314Site Map/Individual Retirement Plans/Roth IRA/EligibilitySite Map/Individual Retirement Plans/Traditional IRA/Eligibilityindividual retirement account annuity2005-01-25T00:00:00ZTaxFactsDefaultArticle114710218-00-tf1.xml219.00;#1810;#1819;#0x010100C568DB52D9D0A14D9B2FDCC96666E9F2007948130EC3DB064584E219954237AF3900242457EFB8B24247815D688C526CD44D009C4E67E972694125ABDA91AC61F5E51FTax Facts 1May a person contribute to an IRA for his spouse?90700.0000000000TaxFactsDefaultArticle2010-01-15T00:05:34ZSBMEDIA\moss-admin0f08e536-ecc3-4201-b7c3-d3285df31d4d|f4a99f14-70d1-4322-89d4-6abb9d2ff0f8|efed1d36-96fb-4340-8e0a-c6e5026353e63612. May a person contribute to an IRA for a spouse?A married individual may make contributions to a traditional IRA for a non-working spouse if (1) the non-working spouse and working spouse file a joint return for the taxable year, and (2) the amount of compensation (if any) includable in the non-working spouse’s gross income for the taxable year is less than the compensation includable in the working spouse’s gross income for the taxable year..IRC Sec. 219(c)(2). The deductibility of such contributions depends on whether the non-working spouse or working spouse is an “active participant” (Q 3620) and on the married couple’s adjusted gross income (Q 3614)..IRC Sec. 219(g). Community property laws are disregarded for purposes of this deduction..IRC Sec. 219(f)(2).A married individual may make contributions to a Roth IRA plan for a non-working spouse if (a) statements (1) and (2) above apply, and (b) the adjusted gross income of the married couple is less than the applicable limit (Q 3615)..IRC Secs. 219(c)(2), 408A(c)(3). As to what constitutes “compensation” for these purposes, see Q 3619. The joint return rule implicitly requires that, except where one or both have died, the contributing individual and the contributing individual’s spouse have identical taxable years..IRC Sec. 6013.An eligible individual may make contributions to a spousal IRA even if the individual does not own or contribute to an IRA for himself or herself.If the earner spouse dies during the taxable year, the non-working spouse may contribute to the spousal IRA if a joint return is filed for the year. No amount may be contributed to the IRA of a deceased spouse..Let. Rul. 8527083.The contributing individual must have been married to his or her spouse as of the last day of their tax year. An individual legally separated under a decree of divorce or separate maintenance is not married for these purposes..IRC Sec. 6013(d)(2).