Spousal IRA: How a Non-Working Spouse Can Contribute

A spousal IRA lets a married couple save for retirement in two retirement accounts on one paycheck. If one spouse stays home to raise children, care for a parent, or go back to school, the other spouse’s earnings can still fund an IRA in the non-working spouse’s name.

This guide is for married couples with one earner, or one low earner, who want both spouses to save for retirement.

Two wooden boxes of coins and two gold wedding bands on a sunlit kitchen table, suggesting a spousal IRA.
A spousal IRA gives each spouse an IRA of their own, funded from one paycheck.

What is a spousal IRA?

A spousal IRA is a regular IRA owned by a spouse with little or no earned income. It builds retirement savings in that spouse’s name but is not a separate account type in the tax code. The IRS calls the rule behind it the Kay Bailey Hutchison Spousal IRA limit, explained in Publication 590-A.

The rule that allows a working spouse to contribute

Normally you can contribute to an IRA only up to your own taxable compensation. The spousal IRA rules let couples who file a joint tax return count the working spouse’s income for both spouses.

For a quick overview of every account, see our types of IRA accounts guide.

A spousal IRA is not a joint account

There are no joint IRAs. Publication 590-A says spouses “can’t both participate in the same IRA.” The spousal IRA is the non-working spouse’s own IRA, in that spouse’s name, and that spouse names the beneficiary. Our IRA beneficiary designation guide explains that form.

The working spouse keeps a separate IRA.

Two brass house keys beside a jar of coins on a linen tablecloth, suggesting a one-income household.
One spouse’s earnings can fund retirement savings for both.

Spousal IRA rules for married couples

Three IRS rules decide whether a nonworking spouse can receive a spousal IRA contribution.

You must file a joint tax return

The couple must be married and file a joint tax return for the year: married filing jointly. If you and your spouse file separate returns, the spousal rule does not apply, and each spouse is limited to their own earned income. In other words, couples who file taxes jointly can open a spousal IRA; couples who file separately cannot use it.

Two fountain pens crossed on a blank envelope beside reading glasses on a walnut desk, suggesting a joint tax return.
Spousal IRA contributions require a joint tax return.

Only one spouse needs earned income

Only one spouse needs taxable compensation. Publication 590-A counts wages, salaries, tips, commissions, bonuses, and net self-employment income. Interest, dividends, rental income, and pension or annuity income do not count.

The working spouse’s contribution plus the spousal IRA contribution cannot exceed the taxable compensation reported on the joint return.

No age limit to contribute to an IRA

There is no maximum age for the earner or the nonworking spouse. Since 2020, anyone with compensation, or a spouse with compensation, can contribute to a traditional IRA at any age, and Roth IRA contributions have never had an age cap.

Spousal IRA contribution limits for 2026

For 2026, the IRA limit rose to $7,500 from $7,000. Each spouse can contribute the smaller of $7,500 or the couple’s combined taxable compensation, reduced by the other spouse’s IRA contributions.

That means married couples filing jointly can put up to $15,000 into two IRAs for 2026.

Catch-up contribution at age 50

A spouse who is 50 or older by the end of the year can add a catch-up contribution of $1,100 for 2026, for $8,600 total. A couple can reach $16,100 if one spouse is 50 or older, or $17,200 if both are.

The annual contribution limit covers all of a person’s traditional and Roth IRAs combined, not each account. Full limits, deadlines, and excess-contribution fixes are on our IRA contribution limits page, and our contribution tracking guide helps you stay under them.

Two stacks of plain coins beside a small brass weight on dark slate, suggesting IRA contribution limits.
Each spouse has their own annual contribution limit.

A worked example (illustrative only)

Maria earns $60,000 and her husband, Ben, stays home with their children; both are under 50 and file jointly. Maria can put $7,500 in her own traditional IRA, and the couple can make a $7,500 spousal IRA contribution for Ben. Their household income easily covers the $15,000 total.

If Maria earned only $10,000, the couple’s IRA contributions could not exceed $10,000. If she put $7,500 in her traditional IRA, Ben’s limit would be $2,500.

Traditional or Roth IRA for a non-working spouse

A spousal IRA can be either a traditional IRA or a Roth IRA, or a mix, as long as the total stays within the limit. The tax treatments and tax benefits differ.

Traditional IRA deductibility and the workplace retirement plan

Traditional IRA contributions may be tax deductible, and the money grows tax-deferred. Withdrawals are generally taxed as ordinary income and add to taxable income, and required minimum distributions generally begin at age 73.

Traditional IRA deductibility depends on whether either spouse is covered by a workplace retirement plan, such as an employer-sponsored retirement plan like a 401(k). The IRS 2026 phase-out ranges are:

  • If neither spouse is covered at work, traditional IRA contributions are fully tax deductible.
  • A non-covered spouse married to a covered spouse: modified adjusted gross income of $242,000 to $252,000.
  • A covered spouse, married filing jointly: $129,000 to $149,000.

So a stay-at-home spouse can often take the full tax deduction even when the working spouse has a 401(k).

Two terracotta pots, one with a sprout and one with a fuller plant, suggesting traditional versus Roth IRA growth.
A spousal IRA can be either a traditional IRA or a Roth IRA.

Roth IRA income limits

Roth IRA contributions are made with after-tax dollars, so there is no tax deduction. In exchange, investment earnings grow tax-free, and qualified withdrawals are tax-free. Contributions themselves can be withdrawn tax-free at any time. Roth IRAs have no required minimum distributions during the owner’s lifetime.

A spousal Roth IRA follows the same income limits as any Roth account. For 2026, the ability to make Roth IRA contributions phases out for married couples filing jointly between $242,000 and $252,000. Higher-earning couples sometimes use a backdoor Roth IRA instead.

A Roth often suits a couple in a low bracket today who expect a higher tax bracket later. A traditional IRA suits couples who value the deduction now. A tax professional or financial advisor can help you choose.

How to open a spousal IRA

To open a spousal IRA, the nonworking spouse opens a new IRA in their own name at a bank, brokerage firm, or other financial institution. Any financial institution that offers IRAs works, and most brokerage firms let you open one online.

  1. Pick a traditional or Roth IRA for the nonworking spouse.
  2. Provide that spouse’s Social Security number.
  3. Fund each spousal IRA contribution from household money, such as the working spouse’s checking account.
  4. Invest it, for example in mutual funds or index funds, to fit the retirement portfolio.
  5. Contribute by the tax filing deadline, not including extensions. For 2026, that is April 15, 2027, for most people.

Our how to open an IRA and how to open a Roth IRA guides walk through each step, and our best IRA accounts review compares providers.

A closed laptop, a coffee cup, and a blank notepad on an oak desk, suggesting opening a spousal IRA online.
Opening a spousal IRA takes the same steps as any IRA.

Is a spousal IRA a good idea?

For many married couples, yes. It can double a one-income household’s tax-advantaged retirement savings and help the non-working spouse build retirement savings of their own. Those are its main tax benefits.

It also protects that spouse, whose own retirement savings are legally theirs. Two retirement accounts also mean two beneficiary forms to keep current. Both traditional and Roth IRAs shelter growth, on a tax-deferred basis or tax-free.

The trade-offs: withdrawals follow IRS rules, and couples with high income or a retirement plan at work may lose some tax advantaged savings options. Tax laws change, so check the current IRS limits each year.

Spousal IRA FAQ

Can I contribute to my wife’s IRA if she doesn’t work?

Yes, if you are married and file joint tax returns, and your taxable compensation covers both contributions. Spouses can’t share retirement accounts, so the money goes into her own IRA.

Can I transfer money from my IRA to my spouse’s IRA without paying taxes?

Generally, no. Moving money out of your IRA is a distribution, which may be taxable and, before 59½, may face a 10% additional tax. A tax-free transfer between spouses’ IRAs applies under a divorce or separation instrument; see our QDRO and IRA divorce guide.

What are the spousal IRA income rules?

There is no income cap to make spousal IRA contributions to a traditional IRA, only to deduct them. Roth IRA contributions phase out above the joint income limits.

The bottom line

A spousal IRA allows a working spouse to contribute for a non-working spouse, so both can save for retirement. File jointly, keep the total under your combined earned income and the annual limit, and choose the traditional or Roth IRA that fits your taxes. Saving for a teenager with a job instead? See our custodial IRA guide.

Written by Tim Schmidt and reviewed for tax and account accuracy by Sean Webster, CPA. Last reviewed November 10, 2026 (America/New_York). This guide is for general education. It is not tax, legal, or investment advice. IRAInvesting.com is not a custodian, broker-dealer, or investment adviser. Contribution limits and income ranges change each year, and IRS rules can change. Before you act, talk with a licensed tax professional who can review your situation. Investing involves risk, including the possible loss of principal.