Married Separate Filers:

a. If only one spouse has earned income, that individual can contribute to an IRA account of the nonworking spouse.

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/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 allowed by Internal Revenue Service guidelines.

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.