Solved
Spousal Roth IRA Contribution disallowed
Taxpayer has wages, spouse not working. Income $100K. Taxpayer Roth allowed, but spouse not allowed - why? Prior years same scenario and both contributions allowed.
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Figured out my own answer! taxpayer retired early with only $5K wages and the total ROTH wen to him, none left for spouse. I divided it between them and all is well.
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