Spousal IRA Calculator
This calculator helps joint filers estimate how much a spouse may contribute to an IRA when one spouse has little or no compensation. It computes the maximum contribution under the spousal IRA rule, estimates the deductible portion of a Traditional IRA contribution using user-supplied phaseout thresholds, and estimates allowable Roth contributions when MAGI falls in a phaseout range.
The tool requires current-year IRS limits and phaseout thresholds to produce accurate results. Where thresholds vary by tax year, enter the authoritative values for the year you are planning contributions.
Calculate the maximum contribution the non- or lower-earning spouse may make to an IRA based on total earned income available and IRS annual limits including catch-up.
Inputs
Results
Maximum allowed contribution (spouse)
$6,500.00
| Output | Value | Unit |
|---|---|---|
| Maximum allowed contribution (spouse) | $6,500.00 | currency |
Visualization
Methodology
Maximum contribution: the calculator uses the smaller of (A) the IRS annual contribution limit plus any age 50+ catch-up amount and (B) the total earned income available to the couple (working spouse income plus the spouse's earned income). For spousal IRA situations where one spouse has no compensation, contributions are limited by the working spouse's compensation when filing jointly.
Traditional IRA deduction: deduction eligibility phases out between two MAGI thresholds. We compute a linear phaseout fraction = (phaseout_end - MAGI) / (phaseout_end - phaseout_start) and clamp between 0 and 1; the deductible amount is the planned contribution multiplied by that fraction.
Roth IRA allowance: Roth eligibility similarly phases out between start and end thresholds; allowed contribution is planned contribution multiplied by a clamped fraction equal to 1 - ((MAGI - roth_phaseout_start) / (roth_phaseout_end - roth_phaseout_start)).
Key takeaways
This tool provides an estimate only. Always verify IRS limits and MAGI definitions for the applicable tax year before making contributions.
Security, QA, and data-handling recommendations in development cite NIST, ISO, IEEE and OSHA best practices to emphasize high-trust controls; the calculator's outputs are mathematical estimates, not tax determinations.
Further resources
External guidance
Expert Q&A
Do I need to enter current IRS limits and phaseout thresholds?
Yes. Contribution limits and phaseout thresholds change by tax year. Enter the current-year values from the IRS to get accurate results.
What if the spouse has no earned income?
A spousal IRA contribution is allowed if the working spouse has sufficient earned income and you file a joint return. The tool uses the working spouse's earned income plus any earned income reported for the spouse to determine the contribution cap.
Does this calculator determine tax filing or replace professional advice?
No. This calculator provides estimations only. For tax filing and personalized tax advice, consult a qualified tax professional or the IRS. See accuracy and caveats below.
Why do you ask for MAGI rather than AGI?
Phaseout calculations use Modified Adjusted Gross Income (MAGI) definitions specific to IRA rules. Use the MAGI applicable to IRA contribution eligibility and phaseouts.
Sources & citations
- IRS — IRA contribution limits and phaseouts (authoritative source for limits and phaseout thresholds) — https://www.irs.gov/retirement-plans/ira-deduction-limits
- IRS — Roth IRA: contribution rules and phaseouts — https://www.irs.gov/retirement-plans/roth-iras
- NIST — Cybersecurity and software testing guidance (for data handling and accuracy controls) — https://www.nist.gov
- ISO — Standards organizations and best practices — https://www.iso.org
- IEEE — Software and system engineering standards — https://www.ieee.org
- OSHA — Operational safety and workplace controls (relevant to internal development compliance) — https://www.osha.gov