Married Separate Filers:
a. If only one spouse has earned income, that individual can contribute up to $5,000 per year ($6,000 if 50 or older) to an IRA account of the nonworking spouse and up to $5,000 per year ($6,000 if 50 or older) to an IRA account of the individual.
When claiming the deduction between spouses, the working spouse will usually claim all of the deduction, not to exceed the federal limits for both spouses. However, if the nonworking spouse has any earned income, then the nonworking spouse must claim the deduction to the extent of his or her earned income. The working spouse will then claim the balance of the IRA contribution of both spouses. (Examples of how to prorate)
b. If both spouses earned income and made contributions to an IRA account, each spouse must claim his or her own contribution, not to exceed $5,000 per spouse ($6,000 if 50 or older).
c. If both spouses made contributions to an IRA but only a portion of the contribution is deductible on the federal return, the amount of the IRA deduction that is allowed for federal income tax purposes must be allocated between the spouses in the ratio of the IRA contribution made by each spouse to the total IRA contribution made by both spouses. (Examples of how to prorate)
d. For Keogh Plans, SEPs, SIMPLE, or Qualified Plans, each spouse must claim his or her individual contributions.