I just want to clarify I am interpreting things correctly as it is rare I see this situation.

Spouse 1 working participating in a plan, 60, makes $38k earned income.
Soupse 2 non-working, not participating, 62, has 0 earned income but $48k pension taxable compensation

Pub 590 says: “…if you file a joint return and your taxable compensation is less than that of your spouse,….”

Spouse 1 has all of the earned income but less total taxable compensation. This would indiate he (Spouse 2) can not contribute to a spousal IRA based on her earned income.

Is this correct?

Thanks