Spousal IRA Contribution 2026 Calculator
A spousal IRA contribution 2026 lets a non-working or low-earning spouse fund their own IRA using the working spouse's earned income. The 2026 limit is $7,000 per spouse ($8,000 if age 50+), subject to joint MAGI phase-outs for Traditional deductibility and Roth eligibility.
| Base contribution limit (2026) | — |
| Age 50+ catch-up | — |
| Traditional deductible amount | — |
| Roth IRA eligible amount | — |
| Earned income sufficient? | — |
| Best path for non-working spouse | — |
A spousal IRA contribution 2026 lets a non-working or low-earning spouse fund their own IRA using the working spouse's earned income. The 2026 limit is $7,000 per spouse ($8,000 if age 50+), subject to joint MAGI phase-outs for Traditional deductibility and Roth eligibility. The couple must file married filing jointly to qualify under IRS Publication 590-A.
How the Spousal IRA Rule Works
Normally you need earned income to contribute to an IRA. The spousal IRA exception in IRC §219(c) lets a married couple use one spouse's earned income to fund both spouses' IRAs — up to $14,000 combined in 2026 (or $16,000 if both are 50+). The non-working spouse owns the account; the working spouse just provides the income basis. Filing status must be married filing jointly.
2026 MAGI Phase-Outs
Traditional IRA deduction when the working spouse is covered by a workplace plan: full deduction up to $126,000 joint MAGI, partial $126,000–$146,000, none above $146,000. When only the working spouse is covered: full deduction up to $230,000, partial $230,000–$240,000, none above $240,000. Roth IRA contribution joint phase-out: full up to $236,000, partial $236,000–$246,000, none above $246,000.
Catch-Up at 50+
If the non-working spouse is age 50 or older by year-end, the contribution limit jumps from $7,000 to $8,000. The catch-up is per-spouse, so a couple with both spouses 50+ can fund $16,000 in IRAs from a single earner's wages. The catch-up applies to Traditional and Roth identically — there is no enhanced 60-63 catch-up for IRAs (that one only applies to workplace plans).
Common Spousal IRA Mistakes
(1) Filing married separately — you cannot use the spousal exception. (2) Funding the working spouse's IRA twice instead of the non-working spouse's account. (3) Over-contributing past joint earned income — the combined IRAs cannot exceed the working spouse's earned wages. (4) Missing the Roth phase-out at $236K joint MAGI and getting an excess-contribution 6% penalty. (5) Forgetting that backdoor Roth still works at any MAGI level if you cannot contribute directly to Roth.
Last updated May 2026. Sources: IRS Publication 590-A (2026 inflation adjustments), IRC §219(c), IRS Notice 2024-80.