Spousal IRA: How It Works and Who Qualifies
Last updated 07/21/2026 by
Andrew Latham
Edited by
Andrew Latham
Summary:
A spousal IRA is a regular individual retirement account that a working spouse funds on behalf of a spouse who has little or no earned income. It lets a single income household save for both partners’ retirement using the same tax advantages as any IRA.
- Based on household income: The working spouse’s earnings support a contribution for the non-earning spouse.
- Owned individually: The account belongs to the non-earning spouse, not the couple jointly.
- Traditional or Roth: It can be either type, subject to the same rules as a standard IRA.
- Joint filing required: Only married couples who file jointly can use it.
Retirement saving usually depends on having a paycheck, which leaves stay at home parents and non-working spouses without an easy way to build their own account. A spousal IRA closes that gap by letting one partner’s income fund retirement savings for both.
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What a spousal IRA is
A spousal IRA is not a special account type. It is an ordinary IRA opened in the name of a spouse who does not have enough earned income to fund it on their own.
The working spouse provides the earnings that back the contribution, but the account itself belongs to the non-earning spouse. Each spouse keeps a separate IRA in their own name.
Like any IRA, it can be a traditional or Roth account, and the choice affects when you get the tax break.
How spousal IRA contributions work
To use spousal IRA rules, you must be married and file a joint tax return. According to the Internal Revenue Service, married couples filing separately cannot use spousal contributions.
The couple’s combined contributions to both IRAs cannot exceed their total taxable compensation for the year. The working spouse’s income must be enough to cover both accounts.
| Tax year | Limit per spouse under 50 | Limit per spouse 50 and older |
|---|---|---|
| 2025 | $7,000 | $8,000 |
| 2026 | $7,500 | $8,600 |
Each spouse has a separate limit, so a couple can contribute the full amount to two IRAs when income allows. The higher figures for those 50 and older reflect the catch-up contribution.
Good to know: A spousal IRA has no minimum earned income of its own. The only earned income that matters is the working spouse’s, which must be at least equal to the combined contributions.
Traditional vs Roth spousal IRA
The account can be a traditional or Roth IRA, and the better choice depends on your income and tax outlook. A traditional IRA may offer a deduction now, while a Roth grows tax-free for later.
A Roth IRA has income limits based on your modified adjusted gross income, so higher earning couples may be phased out of direct Roth contributions.
Whether a traditional contribution is deductible can also depend on your adjusted gross income and whether either spouse has a workplace retirement plan.
Pro Tip
You have until the tax filing deadline in April to make a spousal IRA contribution for the prior year. That gives you time to decide the amount after you see your full tax picture for the year.
Who benefits most from a spousal IRA
A spousal IRA helps single income households, couples where one partner is between jobs, and families where one spouse stays home to raise children. It doubles the household’s IRA saving capacity.
It is also valuable for keeping a non-working spouse invested for retirement in their own name, which matters for independence and for building their own tax-advantaged savings. Opening one follows the same steps as any IRA.
How to open and fund a spousal IRA
- Confirm eligibility: Make sure you are married and will file a joint return.
- Open an IRA in the non-earning spouse’s name: Choose a traditional or Roth account at a brokerage.
- Check the income test: Verify the working spouse’s earnings cover both spouses’ contributions.
- Contribute up to the limit: Fund the account up to the annual cap for the spouse’s age.
- Meet the deadline: Complete the contribution by the tax filing deadline for that year.
Contributions later generate required minimum distributions in retirement, the same as any traditional IRA the spouse owns.
Related reading on retirement accounts
- An IRA is the underlying account a spousal contribution funds.
- A Roth IRA offers tax-free growth but has income limits to watch.
- A traditional IRA’s required minimum distribution eventually applies to the account.
Frequently asked questions
Can a stay at home spouse contribute to an IRA?
Yes. A spousal IRA lets a non-working spouse contribute based on the working spouse’s earned income, as long as the couple files a joint tax return.
How much can you contribute to a spousal IRA?
The limit is $7,000 per spouse for 2025 and $7,500 for 2026, with an extra catch-up amount for those 50 and older. Combined contributions cannot exceed the couple’s total taxable compensation.
Who owns a spousal IRA?
The non-earning spouse owns the account. It is held in that spouse’s name, even though the working spouse’s income funds it.
Do you have to file jointly for a spousal IRA?
Yes. Only married couples filing a joint return can use spousal IRA rules. Married couples filing separately are not eligible.
Key takeaways
- A spousal IRA lets a working spouse fund an IRA for a spouse with little or no earned income.
- The couple must be married and file a joint tax return.
- The limit is $7,000 per spouse for 2025 and $7,500 for 2026, plus catch-up amounts at age 50.
- Combined contributions cannot exceed the couple’s total taxable compensation.
- The account is owned by the non-earning spouse and can be traditional or Roth.
A spousal IRA is one of the simplest ways to keep both partners saving for retirement on a single income. You can compare brokerages that offer traditional and Roth IRAs to open one for either spouse.
Andrew is the Content Director for SuperMoney, a Certified Financial Planner®, and a Certified Personal Finance Counselor. He loves to geek out on financial data and translate it into actionable insights everyone can understand. His work is often cited by major publications and institutions, such as Forbes, U.S. News, Fox Business, SFGate, Realtor, Deloitte, and Business Insider.
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