Chartered Retirement Planning Counselor (CRPC) Practice Exam 2025 - Free CRPC Practice Questions and Study Guide

The maximum contribution that a non-active spouse can deduct for a spousal IRA is determined by the contribution limits set by the IRS. For the tax year 2023, the limit for traditional IRAs, including spousal IRAs, allows for a maximum contribution of $6,500 per person. If the individual is age 50 or older, they can contribute an additional catch-up contribution of $1,000, bringing their total to $7,500.

In the context of a spousal IRA, one spouse can contribute to the IRA of the other spouse, even if that spouse does not have earned income, as long as the working spouse has sufficient earned income to cover the contribution amount. Therefore, if the non-active spouse in question is under age 50, the maximum deductible amount from their spousal IRA contribution is $6,500, aligning with the contribution limit established by the IRS for that year.

This understanding stems from the rules governing IRA contributions, particularly the provisions that allow for spousal contributions, which enable families to potentially enhance their retirement savings even if one spouse is not actively earning income.