Spousal IRA

For a married couple (both > 62 yrs old) filing jointly, my wife has made $5,378 of income from a job in 2020.
Unfortunately I was laid off late last year and have no 2020 employment income or unemployment benefits.
I believe she can open a RothIRA for up to $5,378. But is a spousal RothIRA an option for me and if so up to what amount?



If your total earned income is 5378, then your combined contributions cannot exceed 5378. Therefore, if she contributes the entire 5378 to her Roth IRA, it leaves no room for a spousal contribution for you. If she contributed less than 5378,  then the difference between what she contributed and 5378 could be made to your Roth IRA as a spousal contribution. Finally, if your wife worked as an employee, her earned income is the amount shown in Box 1 of her W-2, reduced by any amount in Box 11.

Alan,Thanks for the quick and knowledgable response!  This responses with the other one you answered yesterday will make my planning much easier.Regards,     Jim

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