Fidamen

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.

Updated Nov 5, 2025QA PASS — golden 25 / edge 120Run golden-edge-2026-01-23

Governance

Record 289f582960de • Reviewed by Fidamen Standards Committee

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

Updates as you type

Maximum allowed contribution (spouse)

$6,500.00

OutputValueUnit
Maximum allowed contribution (spouse)$6,500.00USD
Primary result$6,500.00

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.

F.A.Q.

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

Further resources

Versioning & Change Control

Audit record (versions, QA runs, reviewer sign-off, and evidence).

Record ID: 289f582960de

What changed (latest)

v1.0.0 • 2025-11-05 • MINOR

Initial publication and governance baseline.

Why: Published with reviewed formulas, unit definitions, and UX controls.

Public QA status

PASS — golden 25 + edge 120

Last run: 2026-01-23 • Run: golden-edge-2026-01-23

Engine

v1.0.0

Data

Baseline (no external datasets)

Content

v1.0.0

UI

v1.0.0

Governance

Last updated: Nov 5, 2025

Reviewed by: Fidamen Standards Committee (Review board)

Credentials: Internal QA

Risk level: low

Reviewer profile (entity)

Fidamen Standards Committee

Review board

Internal QA

Entity ID: https://fidamen.com/reviewers/fidamen-standards-committee#person

Semantic versioning

  • MAJOR: Calculation outputs can change for the same inputs (formula, rounding policy, assumptions).
  • MINOR: New features or fields that do not change existing outputs for the same inputs.
  • PATCH: Bug fixes, copy edits, or accessibility changes that do not change intended outputs except for previously incorrect cases.

Review protocol

  • Verify formulas and unit definitions against primary standards or datasets.
  • Run golden-case regression suite and edge-case suite.
  • Record reviewer sign-off with credentials and scope.
  • Document assumptions, limitations, and jurisdiction applicability.

Assumptions & limitations

  • Uses exact unit definitions from the Fidamen conversion library.
  • Internal calculations use double precision; display rounding follows the unit's configured decimal places.
  • Not a substitute for calibrated instruments in regulated contexts.
  • Jurisdiction-specific rules may require official guidance.

Change log

v1.0.0 • 2025-11-05 • MINOR

Initial publication and governance baseline.

Why: Published with reviewed formulas, unit definitions, and UX controls.

Areas: engine, content, ui • Reviewer: Fidamen Standards Committee • Entry ID: a6288a545d54