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Yulia
Facts: Married couple
Income: Husband's earned income over $4000 under $8000
Wife's earned income $0
Question: Can a husband make a contribution to a Roth IRA of maximum amount (therefore $8000) for both him and his wife, even if his earned income less then $8000?

Thank you.

Yulia.
John G
No.

The combined contributions to both Roths is constrained to the combined earned income of husband and wife. So, if the total is under 8K, then your max contribution is equal to your total earned income. If EI is above 8K, then you total contributions can not exceed 4K + 4K.

Any mix of dollars is allowed between the two Roths as long as you don't exceed the individual maximum.

I have assumed that you are filing "married, joint".
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