• The spouse with little or no compensation for whom the
contribution is made must satisfy all other regular contribution requirements.
• If neither spouse participated in a retirement plan at work,
all of your contributions will be deductible.
• Married couples who file separately are not permitted to
make spousal IRA contributions.
• The amount of your combined contributions can’t be more
than the taxable compensation reported on your joint return.
• If you are legally divorced by the end of your tax year, you
cannot deduct contributions you make to your former spouse's traditional IRA.
You can deduct only contributions to your own traditional IRA.
• Same-sex couples who are legally married are permitted to
make spousal IRA contributions.
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