Spousal IRAs, unlike other IRAs, allow a spouse with no earned income to qualify for an IRA. Contributions can be made to either a Traditional IRA or a Roth IRA.
Summary
If you are employed and your spouse is non-working with little or no income, he/she may contribute to either a "Spousal" Traditional IRA or a "Spousal" Roth IRA*.
Based on your compensation, you may contribute up to certain specified annual limits. Contributions to both accounts may not be more than your total compensation.
To qualify for a Spousal IRA:*
you must be legally married at the end of the tax year
you must file a joint income tax return
you must also be employed and have earned income of at least the amount contributed to the IRA
you must be under age 70½ to open a Spousal Traditional IRA (for a Spousal Roth IRA, there are no age limits)
a spousal IRA must be established in your spouse's name only even though you are making the contribution
*Consult your tax advisor for more information on deductibility, income and contribution limits.