Can anyone explain the restrictions for contributing to a traditional IRA for a non-working spouse. I contribute to a 401(k) and my income is over the $60K phaseout so I can't deduct $2K for myself. I know that in the past, the spouse could only contribute up to their AGI or $2K, whichever is less. However, my CPA mentioned a change this year that allows a non-working spouse to contribute regardless of whether they have income and the income of their spouse (He did say the spouse still has to have income to contribute after tax money to a Roth). I bought the TMF Investment Tax Guide, but it didn't mention this. Any clarification would be appreciated.