IRAs and Non-Working Spouse

[Trooper]

How much can a non-working spouse contribute to either a traditional or Roth IRA? I (the working spouse) will max out my employer's 401k at $23,000.

Can my wife (the non-working spouse) contribute to an IRA, and if so, what are the rules surrounding how much is deductible? If it is not deductible, can she open a Roth IRA and contribute to that?

Thanks,
Troop

 

[FIREd]

Here are the basics:

Making Spousal IRA Contributions

Check here to see if the spousal IRA contribution would be deductible:

IRA Deduction Limits

There are income restrictions for making a Roth IRA contribution:

Roth IRAs

You can go around the income restrictions on the roth by doing this:

Backdoor Roth IRA

 

[LOL!]

Some basic reading of the IRS literature is going to be helpful:
http://www.irs.gov/pub/irs-prior/p590--2013.pdf