Spousal IRA: Retirement Savings for a Non-Working Spouse
A spousal IRA lets a working spouse contribute to an IRA in the name of a non-working or low-earning spouse. The contribution limit is the same as a regular IRA — $7,500 for 2026 — and the working spouse must have enough earned income to cover both contributions.
How a spousal IRA works
A spousal IRA is not a special account type — it's a regular Traditional or Roth IRA that a non-working spouse can contribute to because of the spousal contribution rule. The working spouse must have earned income at least equal to the total contributed to both spouses' IRAs. For 2026, a couple could contribute $7,500 to each spouse's IRA, for a total of $15,000, as long as the working spouse earns at least $15,000.
Spousal Roth IRA
A spousal Roth IRA follows the same income limits as a regular Roth IRA. The couple's combined modified AGI determines eligibility. If income is too high for direct Roth contributions, the Backdoor Roth strategy can be used for each spouse separately.
Spousal IRA income limits
There is no separate income limit for spousal IRA contributions beyond the standard rules: Traditional IRA deductibility is limited if the working spouse is covered by a workplace plan, and Roth IRA eligibility is limited by the Roth income phase-out ranges.
Frequently asked questions
What are the spousal IRA rules?
The working spouse must have earned income at least equal to the total IRA contributions for both spouses. The non-working spouse's IRA follows the same contribution limits ($7,500 for 2026).
Can I open a spousal Roth IRA?
Yes. A spousal Roth IRA follows the same income limits as a regular Roth IRA. The couple's combined MAGI determines eligibility.
Sources
Gleefund explains general retirement-account concepts and provides estimates. It does not provide financial, tax, or legal advice. See our disclaimer and methodology. Check the current IRS rules before acting.
Figures current as of 2026-09-25. Found an error? Contact us.