Deductible contributions to IRA for non working spouse

Married couple both under 50 in 2018 with 3 children each under 12 yrs old. Husband makes $130,000 salary (after deducting 401k employee contribution) and participates in a 401k plan at work, no other income. Wife does not work

1. Seems if wife contributes $ 5500 to a deductible traditional IRA before 4/1/19 and designates it as
a 2018 contribution it would reduce their income taxes in 2018.
2. However if husband contributes to a deductible traditional IRA for 2018 before 4/1/19 it will not be deductible. Why?
Is it because husband already participates in 401k at work?
3. If 2 above is correct, then the best tax reduction plan is for the wife to contribute $ 5,500 to a deductible IRA for 2018?



1) That is correct.2) Also correct, because he participates in the 401k plan.3) Wife could make the deductible TIRA spousal contribution using husband’s income. Husband could make a Roth IRA contribution if he wants to.



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