Can I deduct contributions I made to my spouse's IRA?
Yes. However, you must be filing a joint return. If you are filing as Married Filing Separately, you cannot deduct contributions made to your spouse's IRA.
For more information on IRAs:
Can I take an IRA Deduction for the amount I contributed to a 401(k) plan last year?
What is a 5498 IRA Contribution?
Special Charitable Contributions for Certain IRA Owners