Even if you are 73 or older and no longer working, your spouse’s earned income can still be used to contribute to a spousal IRA in your name—giving your retirement savings a meaningful second wind. This little-known move, sometimes called the “spousal IRA trick,” lets a working husband or wife make contributions on behalf of a non-working or retired partner, as long as the couple files taxes jointly. For 2026, that means up to $8,000 per year ($7,000 base limit plus a $1,000 catch-up for anyone 50 or older) can be tucked away in a tax-advantaged account even after most people assume the contribution window has closed. It is one of the most underused strategies in retirement planning, and if it fits your situation, it can quietly save you thousands.

What Exactly Is a Spousal IRA and Who Qualifies?

A spousal IRA is not a special account type—it is a standard Traditional or Roth IRA that is opened in one spouse’s name and funded using the other spouse’s earned income. The key rules are straightforward: the couple must be married and file a joint federal tax return, and the contributing spouse must have enough earned income to cover the contribution. “Earned income” means wages, salaries, self-employment income, or similar pay—not Social Security, pension payments, or investment dividends.

There is no age cap on contributions to a Traditional IRA (that rule was eliminated in 2020) or a Roth IRA. So even if you are 75 and your spouse is 68 and still working part-time, a spousal IRA contribution is completely legal and potentially very smart.

Why Does the Age 73 Milestone Matter Here?

Age 73 is the trigger for Required Minimum Distributions, or RMDs—the government-mandated annual withdrawals from most Traditional IRAs and 401(k)s. Once you hit 73, the IRS requires you to start pulling money out of pre-tax retirement accounts each year, whether you need it or not, and those withdrawals are taxed as ordinary income.

Here is where the spousal IRA trick gets interesting. If your spouse is younger than 73 and opens or contributes to a Traditional IRA in their own name, those funds are not yet subject to RMDs. That buys extra years of tax-deferred growth. And if you choose a Roth spousal IRA, there are no RMDs at all during the owner’s lifetime—making it a powerful tool for legacy planning and tax-free income later.

In short, while you may be drawing down your own accounts under RMD rules, your household can simultaneously be building up a separate, protected pool of money.

Traditional or Roth Spousal IRA — Which Is Better After 73?

The right choice depends on your tax situation today versus what you expect in the future.

Traditional spousal IRA: Contributions may be tax-deductible (subject to income limits if the contributing spouse has a workplace retirement plan), which lowers your taxable income now. However, withdrawals in retirement are taxed as ordinary income, and RMDs will eventually kick in once the account owner reaches 73.

Roth spousal IRA: Contributions are made with after-tax dollars—no upfront deduction—but qualified withdrawals are completely tax-free, and there are no RMDs during the owner’s lifetime. For couples who expect their income (and tax rate) to stay steady or rise, a Roth often wins.

One important note: Roth IRA contributions phase out at higher incomes. For 2026, the phase-out for married couples filing jointly begins at $236,000 of modified adjusted gross income (MAGI). If your combined income is well below that, a Roth spousal IRA is worth a very hard look.

How Does This Interact With RMD Rules for 2025 and 2026?

The SECURE 2.0 Act, passed in late 2022, pushed the RMD starting age from 72 to 73 (and it will move to 75 in 2033). For 2025 and 2026, the rules are the same: if you turn 73 this year or have already passed that milestone, you must take your RMD from each Traditional IRA and most workplace plans by December 31.

Here is the key planning angle: RMDs increase your taxable income, which can create a domino effect. Higher income can make more of your Social Security taxable—up to 85% of your benefit can be subject to federal income tax once your combined income crosses certain thresholds ($34,000 for single filers, $44,000 for married couples). It can also push you into a higher Medicare IRMAA bracket (more on that in a moment).

Contributing to a spousal Roth IRA does not reduce this year’s RMDs, but it does divert future savings into a tax-free bucket, which can help manage income—and therefore taxes—in later years.

How Does IRMAA Fit Into This Picture?

IRMAA stands for Income-Related Monthly Adjustment Amount—the Medicare surcharge applied to Part B and Part D premiums when your income exceeds certain levels. For 2026, the standard Medicare Part B premium is $185.00 per month, but higher earners pay significantly more, with surcharges that can add hundreds of dollars per month per person.

The income Medicare uses is your MAGI from two years prior. So your 2026 premiums are based on your 2024 tax return. If a large RMD or a one-time income event bumped your income in 2024, you may be paying elevated premiums right now. Strategic use of Roth conversions, qualified charitable distributions (QCDs) from your IRA, and careful timing of income can all help you stay under IRMAA thresholds in future years.

A spousal Roth IRA, built up over several years, gives you a source of tax-free income that does not count toward IRMAA calculations—a genuine long-term advantage.

When Should You Claim Social Security Alongside This Strategy?

If your working spouse has not yet claimed Social Security, delaying past full retirement age (up to age 70) increases their benefit by 8% per year. That is a guaranteed, inflation-adjusted return that is hard to beat. Meanwhile, continuing to work—even part-time—generates the earned income needed to fund spousal IRA contributions each year.

The combination is powerful: delay Social Security to maximize the lifetime benefit, use current earned income to fund a spousal IRA, and let those contributions grow tax-advantaged or even tax-free. When Social Security does begin, you will have a higher monthly income plus a separate pool of savings to draw from strategically.

A Simple Action Plan to Get Started

If this strategy fits your situation, here are the practical next steps:

  1. Confirm eligibility. Is your spouse still earning income? Are you filing jointly? Is your MAGI below the Roth contribution phase-out limit?
  2. Choose account type. Weigh your current tax bracket against your expected future bracket to decide Traditional versus Roth.
  3. Open or fund the account. Most major brokerages make this straightforward. You have until the tax filing deadline (typically April 15 of the following year) to make contributions for the prior tax year.
  4. Coordinate with RMD planning. Work with a financial advisor or tax professional to model how spousal IRA contributions interact with your RMDs, Social Security income, and potential IRMAA exposure.

The spousal IRA trick after 73 is not complicated, but it does require a little coordination. The households that benefit most are those who catch it early and act consistently, year after year.

Frequently Asked Questions

When should I claim Social Security to maximise my benefit?

Delaying Social Security past your full retirement age (between 66 and 67 for most people today) increases your monthly benefit by roughly 8% for each year you wait, up to age 70. If you are in good health and have other income sources to cover expenses in the meantime, waiting until 70 typically delivers the largest lifetime payout. A break-even analysis with a financial advisor can help you find the right age for your specific situation.

How much of Social Security is taxable?

Up to 85% of your Social Security benefit can be subject to federal income tax, depending on your “combined income” (adjusted gross income plus non-taxable interest plus half your Social Security benefit). Single filers with combined income above $34,000 and married couples above $44,000 generally hit the 85% threshold. Some states also tax Social Security, though many do not, so check your state’s rules as well.

What are the RMD rules for 2025 and 2026?

Under the SECURE 2.0 Act, the Required Minimum Distribution starting age is 73 for anyone who turns 73 in 2025 or 2026. You must withdraw a calculated amount from your Traditional IRA and most employer plans by December 31 each year (your very first RMD can be delayed to April 1 of the following year, but that means two withdrawals in one tax year). Roth IRAs are not subject to RMDs during the original owner’s lifetime.

How do I avoid Medicare IRMAA surcharges?

IRMAA surcharges are triggered when your modified adjusted gross income (from two years prior) exceeds set thresholds—for 2026 premiums, that means your 2024 income. Strategies to stay below the thresholds include using qualified charitable distributions (QCDs) instead of taxable IRA withdrawals, doing Roth conversions in lower-income years, and drawing from tax-free Roth accounts rather than pre-tax accounts when possible. If your income dropped significantly due to a life event, you can appeal your IRMAA determination using IRS Form SSA-44.

What is the Medicare Part B premium for 2025 and 2026?

The standard Medicare Part B premium for 2025 was $185.00 per month, and that same figure carries into 2026 as the baseline for most enrollees. Higher-income beneficiaries pay more through IRMAA surcharges, which are tiered based on income and can push monthly premiums significantly higher. Premiums are typically deducted directly from your Social Security benefit if you are already receiving it.