Spousal IRA Contribution Calculator 2026

Calculate the maximum IRA contributions for married couples filing jointly when one spouse has little or no earned income. Determine Traditional IRA deductibility, Roth IRA eligibility based on 2026 MAGI phaseouts, estimate tax savings, and project 20-year growth. 100% private — your data never leaves your browser.

Household Details

W-2 wages or net self-employment income
Can be $0 for spousal IRA eligibility
MAGI for IRA deduction and Roth eligibility
For tax savings estimate
Affects Traditional IRA deductibility
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What Is a Spousal IRA?

A spousal IRA is a retirement account opened for a married spouse who has little or no earned income. Under IRC Section 219(c), a non-working spouse can make the full IRA contribution as long as the couple files a joint return and the working spouse earns enough to cover both contributions. This rule prevents stay-at-home parents, caregivers, and part-time workers from being locked out of tax-advantaged retirement savings simply because they lack a paycheck. The account is owned entirely by the non-working spouse — it is not a joint account. Either a Traditional or Roth IRA can be used as the spousal IRA vehicle. Last updated: May 2026.

Spousal IRA Contribution Limits 2026

For 2026, the IRA contribution limit remains $7,000 per person ($8,000 if age 50 or older, which includes a $1,000 catch-up contribution). A married couple filing jointly can contribute up to $14,000 combined ($16,000 if both are 50+), provided their combined earned income is at least equal to total contributions. The working spouse's income must cover both contributions — for example, if both spouses are under 50 and want the full $7,000 each, the working spouse must earn at least $14,000. These limits apply per person across all Traditional and Roth IRAs combined (IRS Publication 590-A).

Deductibility Rules for Spousal IRAs

Traditional IRA deductibility depends on whether either spouse is covered by an employer retirement plan and your household MAGI. If the working spouse has an employer plan, the non-working spouse's Traditional IRA deduction phases out between $236,000 and $246,000 MAGI for 2026. If neither spouse has a plan, contributions are fully deductible regardless of income. The working spouse covered by a plan faces a tighter phaseout: $126,000 to $146,000 MAGI for MFJ filers. For Roth IRA contributions, the MAGI phaseout is $236,000 to $246,000 for MFJ in 2026 — above $246,000, no Roth contribution is allowed (though a backdoor Roth conversion remains an option). Partial deductions and contributions are prorated within the phaseout range, rounded up to the nearest $10 per IRS rules.

Tax Savings and Growth Projections

Maximizing spousal IRA contributions delivers compounding tax benefits over time. A $14,000 annual contribution at a 24% marginal rate saves $3,360 in taxes each year if fully deductible. At a 7% average annual return, $14,000 contributed annually grows to approximately $574,000 over 20 years. Even partial deductions reduce current-year taxable income, while Roth contributions offer tax-free withdrawals in retirement. The key insight: every year of missed spousal IRA contributions is permanently lost — you cannot carry over unused contribution room from prior years.