You have a MFJ couple that has a combined AGI of $170,000 One spouse is covered by an employers retirement plan and doesn't contribute to a traditional IRA. The other spouse is not covered by a retirement plan and contributes $6000 to a traditional IRA. Does she get to take the $5000 credit and roll the additional $1000 over to a form 8606 or is there AGI together too much so she has to put the entire $6000 on form 8606? Please help and advise!