I retired in 2020 and got RSU compensation in 2021 (yearly release of RSU awarded earlier) and reported on W2 of 2021. This W2 income is about $21K. Can I make deductible $7K contributions to Traditional IRA for me and same for my non-working wife for 2021 return. Clearly, I was not covered by any retirement plan during 2021 and beyond. Also, in addition to RSU compensation, our joint income for 2021 is high due to deferred profit sharing from prior years, but this is from non-qualified plan (box 11). As far as I know, Traditional IRA does not have income limitation, as long as you are not covered by any retirement plan. Guidance on this will be greatly appreciated. Thanks.