Assume a working spouse has enough earned income to annually contribute the maximum amount to their IRA. Assume the MAGI is low enough so the working spouse is eligible for a Roth IRA contribution.

Assume the client’s spouse does not have earned income.

Assume the working spouse in a particular year does NOT make an IRA contribution. In that particular year, is it correct that the non-working spouse can not contribute to their IRA?

My understanding is the non-working spouse’s IRA contribution is limited to the the extent that the working spouse contributed to their IRA account, not to exceed the annual IRS limit. Is this correct?

Or can the non-working spouse, in a particular year, contribute to their IRA any amount, up to the IRS limit, even if the working spouse did NOT contribute to their IRA in that same year?

Thank you.