A spousal IRA is an individual retirement account that allows a working spouse to contribute on behalf of a non-working or low-earning spouse, helping both partners build retirement savings even when only one has earned income. Normally, IRA contributions require the account holder to have earned income, but the spousal IRA is an exception designed to keep both spouses on track for retirement. The contribution limits are the same as a standard IRA although the combined contributions can’t exceed the couple’s earned income, and the couple must file taxes jointly to qualify. The account belongs to the non-working spouse, giving them independent retirement savings in their own name. Both traditional and Roth spousal IRAs are available, allowing couples to choose the tax treatment that best fits their situation.