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No. The federal tax laws governing the IRA deduction specifically provide that the maximum IRA deduction is computed separately for each individual, and these IRA deduction rules are applied without regard to any community property laws. Each individual determines whether he or she is eligible for an IRA deduction by computing his or her individual compensation, determined without application of community property laws. This is explicitly stated in section 219(f)(2) of the Internal Revenue Code and reiterated in IRS guidance.
Sources:
Publication 555 (3/2020)
§ 219. Retirement savings
Rev. Rul. 74-140
§ 1.219-1. Deduction for retirement savings.
IRM Part 25. Special Topics. Chapter 18. Community Property. Section 2. Income Reporting Considerations of Community Property
IRM Part 25. Special Topics. Chapter 18. Community Property. Section 1. Basic Principles of Community Property Law
