My spouse is retired and had no earned income. I, however, did have earned income and I participate in my company's retirement plan. If we file married filing jointly, is she eligible to make a deductible traditional IRA contribution based on my income?

If you file a joint return, your spouse can contribute to an IRA even if she didn’t have taxable compensation as long as you did. Each spouse can make a contribution up to the current limit (for 2023, the limits are $6,500 for those under age 50 and $7,500 for those 50 and older and for 2024, the limits are $7,000 for those under age 50 and $8,000 for those age 50 or older).

However, the total of your combined contributions can’t be more than the taxable compensation reported on your joint return. Whether the IRA contribution is deductible depends on your modified adjusted gross income (MAGI) for the tax year.  See the Form 1040 instructions for a worksheet you can use to compute the deductible amount. This IRS Tax Topic has more information.