She will be able to make a full IRA contribution of some sort because of the spousal IRA rule. Since your wife is not covered by a work retirement plan, she can make a full-sized deductible traditional contribution if your MAGI is under $183k. This could be the case if, for example, your gross compensation is $200k and you contribute $18k to a traditional 401(k). She can make a full "front door" Roth contribution if your MAGI is below $184k. She can make a "back door" Roth contribution at any income level, provided she has no existing traditional IRA funds.