You can put up to $3,000 a year into an individual retirement account (IRA) on a tax deductible basis if your spouse isn't covered by a retirement plan at work or as long as your combined incomes aren't too high. You also can put the same amount tax-deferred into an IRA for a nonworking spouse if you file your income tax return jointly. The maximum amount that a married couple could possibly save in a tax-deferred IRA during a year is: