I’m not sure the amount today. But used to be $2000 a yr. I could pay my wife $2000 for ??? Without taking/ paying payroll taxes. It’s a general rule. Applies to anything. Hiring someone to help around house, cut grass, whatever. My idea was for her to put the whole amount into an IRA. And getting a double tax advantage. Don’t know if that’s possible. Never did it. Just my idea. Either way, for the years She was a stay at home Mom, it would have been a good thing. If possible. Again a tax or Lawyer question. It definitely helps to have your Wife onboard, especially when things get crazy or money gets tight, Lol. She needs to understand what’s going on, and be involved somewhat. I’ve always included my wife in big decisions. Especially buying a Truck. She actually convinced Me to get my current Truck vs. the more practical Truck I was considering. Lol. Glad She did. It’s the one I always wanted. Had it 13 yrs now.