Spousal IRAs
The plain answer
Section titled “The plain answer”A spouse with little or no earned income may still contribute to an IRA based on the working spouse’s earned income. This is commonly called a spousal IRA, but it is a regular traditional or Roth IRA owned by the nonworking or lower-earning spouse.
For 2026, each eligible spouse can contribute up to $7,500 to their own IRAs, subject to the couple’s combined earned income and the usual IRA rules.
How it actually works
Section titled “How it actually works”The couple generally must be married and file a joint federal tax return for the year. Together, they need enough taxable compensation to cover the total IRA contributions made for both spouses.
If one spouse earns enough to support both contributions, each spouse may fund an IRA up to their own annual limit. If the couple’s combined eligible compensation is lower than the planned contributions, the compensation amount limits the total they can contribute.
The accounts remain separate. Each spouse opens an IRA in their own name, chooses investments, names beneficiaries, and controls that account. There is no jointly owned spousal IRA.
Traditional and Roth IRA rules still apply. Income can affect whether a traditional IRA contribution is deductible and whether a direct Roth IRA contribution is allowed. The annual IRA limit also applies across each person’s traditional and Roth IRAs combined.
What this means for you
Section titled “What this means for you”A spousal IRA can help a household build retirement savings for both partners even when one partner takes time away from paid work, earns less, or has no eligible compensation of their own.
Start by checking the couple’s filing status, combined eligible compensation, and modified adjusted gross income. Then decide whether a traditional IRA, Roth IRA, or a combination fits each spouse. Contributions for one spouse do not reduce the other spouse’s individual IRA limit, but the couple must have enough combined compensation to support both.
Common mistakes
Section titled “Common mistakes”- Opening one joint IRA instead of a separate account for each spouse
- Assuming the working spouse can contribute more than the individual IRA limit to their own account
- Contributing more than the couple’s combined eligible compensation supports
- Filing separately and expecting the spousal IRA rules to apply
- Overlooking Roth IRA income limits or traditional IRA deduction limits
- Forgetting that each spouse’s traditional and Roth IRA contributions share one individual annual limit
Related pages
Section titled “Related pages”Educational content, not personalized financial, tax, or legal advice. No affiliate relationships. Figures are for tax year 2026 and change annually.Read the full disclaimer.