IRA for unemployed spouse

[Greenbriar]

ot sure if this is allowed now with all the changes over the past year, so appreciate your comments. Husband is a W-2 employee, wife does not work. Hubby has a 401k at wok. Can wife open and IRA and make tax deductible contributions? Thanks for scomments. If so, was the deadline also extended to 5/17?

[RWG1950]

TTB (bottom of p.p. 13-7) has the answers to your questions.

[Greenbriar]

Thanks very much.