IRA contributions for unmarried couple living together | Ed Slott and Company, LLC

IRA contributions for unmarried couple living together

W age 40 lives with H also age 40 in FL but both are not legally married to each other. W makes $40,000 salary in 2018. They do not
have any type of formal arrangement equivalent to marriage. They are male and female. H has $0 income in 2018
W wants to contribute max in 2018 to her IRA and H wants to contribute maximum amount to IRA even though H has no
income. I understand money to fund H's IRA is coming from H's parents
1. Can W and H file a joint return in 2018 to get the benefits of joint rates and $24,000 standard deduction and W also get the benefit of the IRA deduction for H in addition to W's IRA deduction
2. What are the maximum IRA contributions H and W can make in 2018.
3. W's income I am told, about $25,000 is salary and $15,000 are tips (she works at a restaurant). Does that matter to
compute her IRA contribution or H's IRA contribution?

  1. No, they are not married and cannot file jointly.
  2. H does not have earned income and does not qualify for a spousal contribution, therefore cannot make an IRA contribution. W can contribute 5500 as either a deductible TIRA contribution or a Roth contribution.
  3. Does not matter except to show that she can make a 5500 deductible contribution.

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