Once a marriage has ended and spouses are no longer required to file a joint tax return, many believe the opportunity to contribute to a retirement plan or IRA may no longer be available to a non-working spouse. Fortunately, the tax code includes ‘alimony received’ in the definition of compensation eligible in determining whether one can make an IRA contribution. Thus, a divorced spouse receiving alimony (or separate maintenance payments received under a decree of divorce or separate maintenance agreement) can indeed make a contribution to an IRA account and save for retirement.