回複：回複：回複：Buy IRS? 我想你說的是IRA,

If you are covered by 401(k) but your spouse is not, you spouse still can contribute to either Roth or Traditional with limitation depending on AGI. Since you have 401(k), you can contribute to Roth if your AGI is less than $110k. If you make the contribution before 4/15, you can choose either for 2004 or 2005.