Spousal IRA Calculator 2026 β Non-Working Spouse Contribution Limit
Calculate spousal IRA contributions for a non-working spouse. Determine max contribution, tax savings, and 30-year growth projection. Both Roth and Traditional options analyzed.
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Wages, salary, or self-employment income $
For phaseout and deductibility checks Age 50+ qualifies for $1,000 catch-up
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Max Spousal IRA Contribution
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Total Household IRA Contribution
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Est. Tax Savings (22% bracket)
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Spousal IRA Value at 65 (7%)
Spousal IRA Summary
How Spousal IRA Contributions Work
The spousal IRA is one of the most overlooked retirement tools for single-income households. It lets a non-working spouse build their own retirement account β separate from the working spouse's β funded by the household's earned income.
Eligibility Requirements
Requirements: Must file Married Filing Jointly
Working spouse must have earned income β₯ total IRA contributions for both spouses
Max Spousal Contribution = $7,000 ($8,000 if age 50+)
Max Combined = MIN(working spouse earned income, each spouse's limit)
Deductibility: same phaseout rules as regular IRA deductions
Working spouse must have earned income β₯ total IRA contributions for both spouses
Max Spousal Contribution = $7,000 ($8,000 if age 50+)
Max Combined = MIN(working spouse earned income, each spouse's limit)
Deductibility: same phaseout rules as regular IRA deductions
Example
Working spouse earns $90,000, non-working spouse age 38, both contributing Roth IRA:
Non-working spouse max: $7,000 (under 50)
Working spouse max: $7,000 (under 50)
Total household: $14,000
Earned income check: $90,000 β₯ $14,000 β passes
MAGI check: $90,000 < $236,000 (MFJ Roth limit) β both get full Roth contribution
Combined tax-free IRA savings: $14,000/year
Non-working spouse max: $7,000 (under 50)
Working spouse max: $7,000 (under 50)
Total household: $14,000
Earned income check: $90,000 β₯ $14,000 β passes
MAGI check: $90,000 < $236,000 (MFJ Roth limit) β both get full Roth contribution
Combined tax-free IRA savings: $14,000/year
Extended
30-Year Household IRA Growth Projection
Combined retirement wealth from both spouses' IRA contributions over 30 years
Project combined household IRA wealth at retirement for both spouses contributing for 30 years at 7% annual return.
30-Year Household IRA Growth β Combined Projection
| Year | Spousal IRA Balance | Working Spouse IRA Balance | Combined Household |
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Frequently Asked Questions
What is a spousal IRA?
A spousal IRA allows a non-working or low-earning spouse to contribute to an IRA based on the working spouse's earned income. Normally, IRA contributions require earned income (wages, self-employment). The spousal IRA exception (IRC Section 219) lets married couples filing jointly make contributions for the non-working spouse, as long as the working spouse has enough earned income to cover both contributions.
How much can be contributed to a spousal IRA in 2026?
The non-working spouse can contribute up to $7,000 (or $8,000 if age 50+) β the same limit as any IRA contributor. Combined household IRA contributions (both spouses) cannot exceed the working spouse's total earned income for the year. So if the working spouse earns $10,000, the max total contribution between both IRAs is $10,000.
Does the spousal IRA have income limits?
The spousal IRA contribution itself has no income limit β any married couple filing jointly can do it. However, whether the contribution is deductible depends on the same phaseout rules as regular IRA contributions. If the working spouse is covered by an employer plan, the traditional IRA deduction phases out based on household MAGI. Roth IRA contributions for the non-working spouse also phase out at the same MAGI thresholds as regular Roth contributions.
Can the non-working spouse choose Roth or Traditional for their spousal IRA?
Yes. The non-working spouse can open and contribute to either a Traditional IRA (with potential deduction) or a Roth IRA (no deduction, tax-free growth), subject to the same eligibility rules. They can also split contributions between both types, as long as the combined total does not exceed the annual limit. The accounts are separate and owned entirely by the non-working spouse.
What happens to a spousal IRA in divorce?
A spousal IRA is owned entirely by the non-working spouse β it is their account, not a joint account. In a divorce, it is treated as their individual asset. The working spouse has no claim to it. This makes the spousal IRA a valuable tool for building the non-working spouse's independent retirement savings and financial security.