As of August 27, 2025, the United States spousal IRA rules and limits remain steady. Married couples filing a joint return can still make an IRA contribution for a spouse with little or no income, provided the other spouse has enough taxable compensation to cover both contributions. For 2025, each spouse can contribute up to $7,000 if under age 50, or $8,000 if age 50 or older (including the $1,000 catch-up). The combined total for both spouses cannot exceed the couple’s taxable compensation reported on their joint return after accounting for the other spouse’s IRA contributions.
VisaVerge.com reports that this framework continues to help one-earner and uneven-earnings households save more for retirement while staying within IRS income and filing rules.
2025 Key Changes and Limits (At a Glance)
- Per-spouse limit: $7,000 (under 50); $8,000 (50+ with $1,000 catch-up).
- Couple totals: $14,000 if both under 50; $16,000 if both 50+.
- Spousal rule: Allows a nonworking/low-earning spouse to fund a traditional or Roth IRA based on the working spouse’s compensation, if they file jointly.
- Roth MAGI threshold for joint filers (2025): Full Roth contribution allowed if MAGI < $236,000; contributions phase down above that and end at higher incomes.
- Traditional IRA contributions: Not limited by income for making a contribution, but deductibility depends on workplace plan coverage and the couple’s MAGI.
These parameters keep the system familiar for families planning around one income or uneven earnings across spouses.
Who Can Make a Spousal IRA Contribution
A spousal IRA contribution is allowed when all of the following are true:
– The couple is married and files a joint return.
– The spouse receiving the contribution has little or no taxable compensation.
– The working spouse has enough taxable compensation to cover both spouses’ IRA contributions.
– The combined IRA contributions do not exceed the couple’s taxable compensation shown on the joint return after subtracting any IRA contribution already made by the other spouse.
Important guardrails:
– Each spouse’s annual limit: $7,000 (under 50) or $8,000 (50+).
– The nonworking spouse’s allowed contribution is the lesser of:
– Their age-based annual limit; or
– The couple’s combined taxable compensation minus the other spouse’s IRA contributions for the year.
This design ties contributions to actual earnings while giving families a way to build retirement savings when one spouse is out of the workforce for caregiving, education, health, or job transition reasons.
Roth IRA Income Limits for Joint Filers (2025)
Roth IRAs impose an income test in addition to the dollar limits. For 2025:
– Married filing jointly: full Roth contribution if MAGI < $236,000.
– Contributions phase down above that level and stop entirely at higher MAGI.
– Married filing separately who lived together during the year: Roth eligibility phases out very quickly and is disallowed once MAGI ≥ $10,000.
Practical notes:
– If joint MAGI is below the threshold, a spousal Roth IRA is allowed up to the annual limit (plus catch-up if age 50+).
– If MAGI falls in the phase-out range, partial Roth contributions may be permitted.
– If MAGI is too high, consider a spousal traditional IRA contribution (deductibility rules may still apply; see next section).
Traditional IRA Deductibility for Couples
Anyone with eligible compensation can make a traditional IRA contribution up to the annual limit. Whether the contribution is tax-deductible depends on workplace retirement plan coverage and joint MAGI:
- If neither spouse is covered by a workplace retirement plan, both can typically deduct the full contribution regardless of income.
- If one spouse is covered, the deduction for the covered spouse phases out over a MAGI range; the noncovered spouse has a separate phase-out range tied to joint MAGI.
- For 2024, the phase-out for a covered spouse filing jointly ran from $123,000 to $143,000 in MAGI. The 2025 treatment is expected to be similar in structure, though exact ranges depend on IRS indexing.
Key reminder: Deductibility affects whether you get a tax deduction now — it does not change how much you can contribute. The spousal rule allows the full contribution even if the deduction is limited or disallowed.
Effective Dates and Timeline
- 2025 annual limits apply to contributions for the 2025 tax year.
- For 2024 tax-year contributions, the deadline was April 15, 2025. Couples who contributed by that date could make a 2024 contribution (and also make a separate 2025 contribution early in the year).
- Catch-up contributions of $1,000 are available to each spouse age 50 or older for both traditional and Roth IRAs (subject to Roth income limits).
Households should track MAGI through the year and confirm workplace plan coverage. Filing status (joint vs. separate) directly affects Roth eligibility and spousal contribution access.
Filing Status and Its Impact
- Filing jointly: unlocks the spousal rule and ties contribution ceilings to combined taxable compensation.
- Filing separately: generally disables the spousal rule. The nonworking spouse cannot rely on the other spouse’s income; their contribution is limited to their own earned income.
- For Roth IRAs, married filing separately who lived together face steep restrictions, with contributions disallowed at MAGI ≥ $10,000.
For many couples, filing jointly remains the simplest path to use the spousal IRA rule and reach the full annual IRA contribution per spouse.
Practical Scenarios: Examples
- Kristin and Carl (both in their 30s): Kristin is a full-time student with no taxable compensation. Carl earns $30,000 and plans a $7,000 traditional IRA contribution. Filing jointly for 2024, both can contribute $7,000. Kristin’s allowed contribution is the lesser of the annual limit and $30,000 – $7,000 = $23,000, so she can contribute $7,000.
- Tom and Darcy (both 53): Tom earns $3,800; Darcy earns $48,000. Filing jointly for 2024, they can contribute $8,000 to Tom’s IRA (including catch-up) and $8,000 to Darcy’s IRA, even though Tom’s own earnings are below $8,000. If they filed separately, Tom would be limited to his own $3,800 of earnings.
These examples show how the spousal rule permits funding the lower-earning spouse’s IRA up to the annual limit when the couple’s taxable compensation and filing status allow it.
Practical Guidance for Households
- Confirm your filing status early: the spousal benefit requires a joint return.
- Track the working spouse’s IRA contribution: the nonworking spouse’s limit uses the couple’s taxable compensation minus the other spouse’s contributions for the year.
- Check MAGI if targeting a spousal Roth IRA: full Roth if joint MAGI < $236,000 for 2025; partial or no contribution at higher incomes.
- Remember that traditional IRA deductibility is a separate test — nondeductible contributions still offer tax-deferred growth.
- For spouses 50 or older, use the $1,000 catch-up to raise each IRA contribution to $8,000.
- If you missed the prior year’s deadline, plan cash flow, payroll, and withholding to fund both spouses’ accounts by the next April deadline.
VisaVerge.com’s analysis suggests steady limits and clear MAGI thresholds help mixed-earnings families keep retirement savings on track, especially during career breaks or caregiving years.
Important takeaway: Filing jointly and tracking combined taxable compensation and MAGI are the keys to maximizing spousal IRA opportunities while staying within IRS rules.
Policy Context and Outlook
No major legislative shifts to the spousal IRA framework were enacted for 2025. The IRS typically adjusts contribution limits for inflation and publishes annual MAGI ranges for Roth eligibility and traditional IRA deductibility. IRS Publication 590-A remains the primary technical reference for rules on contribution limits, coverage, and definitions (taxable compensation and MAGI).
Financial institutions use IRS guidance to update calculators and plan materials each year. Households that rely on a single income or part-time work benefit most from the spousal rule, which helps smooth retirement saving across the couple over time.
Official Resource
For official guidance on IRA contribution limits, income thresholds, and deadlines, see the IRS page on IRA contributions: IRS: Retirement Topics — IRA Contribution Limits.
This Article in a Nutshell
For 2025, spouses filing jointly can use the spousal IRA: $7,000 each under 50, $8,000 if 50+. Full Roth allowed if joint MAGI < $236,000; deductibility of traditional IRAs depends on workplace plan coverage and MAGI.
