Taxpayer, who is over age 70-1/2 made a $7,000 QCD from his $70,000 2022 RMD, so that only $63,000 would be reportable as his taxable income.

Additionally, taxpayer has $10,000 of 2022 compensation income. His spouse has no compensation income of her own. Neither the taxpayer nor his spouse (also over age 70-1/2) are covered by an employer retirement plan.

Question: Can the spouse “borrow” $7,000 of the taxpayer’s compensation income to now make a deductible 2022 IRA contribution of her own (by April 18th) without “tainting” the QCD made by her spouse? It appears that an IRA contribution by the taxpayer would fall under the anti-abuse provisions of the Secure Act and deny the benefit of his $7,000 QCD. (There have been no previous post 70 1-2 IRA contributions previously made by either spouse.)

In essence, can married taxpayers who each have their own IRA account choose to use one account to receive post age 70-1/2 deductible contributions and the other to make QCD’s out of RMD’s? Does the fact that the spouse has no compensation income of her own affect the result

Also – would taxpayers living in a community property state affect the result?

Thanks to all who can weigh in on an answer.