Spousal IRA Rules Every Married Couple Should Know Before the April 15 Deadline

If you didn't max out your individual retirement arrangement (IRA) in 2025, you still have a few days left to contribute. Workers have until their tax deadline, April 15, to add prior-year contributions to their IRA. And some married couples may be able to contribute more to IRAs than they thought, thanks to spousal IRA rules.

A spousal IRA is an IRA established for a non-working spouse. Normally, you must have earned income to contribute to an IRA. With a spousal IRA, the IRS allows one spouse to contribute to both their own and their partner's IRAs, as long as they've earned enough to cover both contributions. Opening an IRA for yourself or your spouse is fast, easy, and free. Check out our list of the best IRA brokers to get started before Tax Day.

There are just a few important rules you need to be aware of if you're thinking of taking advantage of a spousal IRA.

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You must file jointly

If you want to contribute to your spouse's IRA, you have to file a joint tax return. The vast majority of married couples file joint tax returns, as it's simpler and often results in a lower household tax liability.

lncome limits

There are a couple of key income limits you should be aware of for traditional IRAs and Roth IRAs.

If you're covered by a retirement plan at work, contributions to your or your spouse's IRA are only deductible if your modified adjusted gross income (MAGI) falls below a certain threshold. The deductibility of contributions is then phased out above that level. For 2025, the income limit is $129,000, and the deduction is completely phased out if your MAGI exceeds $149,000.

You can still contribute to a Roth IRA, though, as long as your income falls below the requirements. You're eligible to contribute the full amount to your and your spouse's Roth IRAs as long as your MAGI falls below $236,000 for 2025. You can still contribute a reduced amount with a MAGI between $236,000 and $246,000, but you'll be unable to contribute if your earnings exceed that level.

Couples with earnings that exceed the Roth IRA contribution income limit may be able to use the backdoor Roth IRA strategy to get money into a Roth IRA.

One account per individual

IRA stands for individual retirement arrangements. That is to say, there are no joint IRAs.

To take advantage of a spousal IRA, your spouse must have their own IRA account to which you contribute. You cannot contribute twice the contribution limit to your own IRA just because your spouse isn't contributing to theirs.

You don't have to open a special account for a spousal IRA. You can contribute directly to an existing account. Keeping the number of accounts to a minimum makes it easier to manage and track your savings and investments.

Contribution limits

Your total contributions to your and your spouse's IRAs cannot exceed your taxable compensation for the year. Most couples, however, will be limited by the maximum contribution limits established by the IRS.

For 2025, individuals can contribute up to $7,000 to their own IRA and up to $7,000 to their spouse's IRA. That may be restricted by the income limitations described above, depending on what type of account you're planning to contribute to.

Additionally, individuals age 50 and older can make a $1,000 catch-up contribution. If your spouse is age 50 or older, their account is eligible for a $1,000 catch-up contribution. Note, one spouse may be eligible while the other isn't.

Importantly, that contribution limit applies across all IRAs, both traditional and Roth. You can split your contributions however you want as long as no individual receives more than their individual contribution limit across all IRA accounts.

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